๐ Investment Property
๐ Shares & ETFs
โฟ Crypto
๐ผ Other Asset
๐งฎ
CGT Calculator โ Investment Property
๐ Cost Base Builder (What You Paid)
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Total cost base:$677,000
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Agent commission (~2.5%), legal fees, advertising
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Salary, rent, business โ determines your marginal rate
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Carried forward losses from previous years
Determines 12-month CGT discount eligibility
CGT event is contract date, not settlement
๐ค Individual
๐ฆ Super Fund
๐ข Company
๐ Trust
Individual: 50% CGT discount if held 12+ months. Medicare levy applies.
6-Year Absence Rule
Apply main residence exemption for up to 6 years while renting
Joint Ownership (50/50)?
Split gain equally between two owners โ often reduces total CGT
๐ฐ
CGT Key Rates & News โ 2026
50% CGT Discount
12mo+
Individual investors
Top Marginal Rate
45%
Plus 2% Medicare levy
Reform Proposal
2026
Budget consideration
Super Fund Discount
33.3%
CGT discount rate
Latest ATO & CGT News
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๐ 2026 CGT Key Events
MAY 2026
Federal Budget 2026 โ CGT discount changes reported as under consideration. No final announcement made.
1 JUL 2026
Proposed reform start date โ New CGT indexation system reportedly proposed from this date. Applies to gains accrued after this point.
NOW
Main residence remains exempt โ Your principal place of residence is still fully exempt from CGT under current and proposed rules.
2026
ATO compliance focus โ ATO has flagged investment property CGT and crypto as priority compliance areas for 2025-26 tax returns.
๐ก
CGT Minimisation Tips โ Australia 2026
Hold for 12+ months
The 50% CGT discount is the single biggest legal tax reduction available. Selling just one day before 12 months means paying tax on the full gain โ potentially tens of thousands extra.
Maximise your cost base
Every dollar added to your cost base reduces your capital gain. Include stamp duty, legal fees, buyer's agent fees, and all capital improvements. Many investors miss renovation costs paid years earlier.
Offset capital losses
Capital losses from shares or other investments can offset capital gains from property. Losses carry forward indefinitely. Consider timing a loss crystallisation in the same year as a large gain.
Time your sale year
If your income will be lower next year (parental leave, retirement, career break), selling then means the gain is taxed at a lower marginal rate. The CGT event is the contract date โ not settlement.
Joint ownership
If a property is owned jointly, each owner only declares half the gain. If one owner has a lower income or capital losses, joint ownership can significantly reduce total household CGT.
6-year absence rule
If you lived in the property before renting it out, you may treat it as your main residence for up to 6 years. This can eliminate or reduce CGT entirely. Rules are complex โ get specific advice.
๐ Property CGT โ hold 12+ months for 50% discount
๐ Shares & ETFs โ same 50% discount rules apply
โฟ Crypto โ ATO treats crypto as CGT asset
โ
Capital Gains Tax FAQ โ Australia 2026
How is capital gains tax calculated in Australia?
Capital gains tax in Australia is not a separate tax โ it's part of your income tax. When you sell a CGT asset for more than its cost base, the gain is added to your taxable income and taxed at your marginal rate. For assets held over 12 months, resident individuals can apply the 50% CGT discount, halving the taxable gain. Your cost base includes the purchase price plus acquisition costs (stamp duty, legal fees) and capital improvements.
What is the 50% CGT discount and who qualifies?
The 50% CGT discount means you only pay tax on half the capital gain for assets held over 12 months. It applies to Australian resident individuals and trusts. Super funds receive a 33.33% discount. Companies receive no discount but pay a flat 25% company tax rate. The 12-month clock starts the day after you acquire the asset. Per the ATO, selling even one day before 12 months means you miss the discount entirely.
What are the proposed 2026 CGT changes in Australia?
The Australian government has been reportedly considering replacing the 50% CGT discount for individuals with an inflation indexation model โ where only the real (inflation-adjusted) gain is taxed. For assets held over many years in a high-inflation environment, this could significantly increase CGT for property investors. The Stockspot CGT calculator models this as starting 1 July 2026 for gains accrued after that date. No final policy has been confirmed โ use our reform modeller above to compare your outcomes under both scenarios.
Is my main residence exempt from CGT in Australia?
Yes โ your principal place of residence (main home) is generally fully exempt from CGT in Australia. However, partial exemptions apply if you rented it out, used it for business purposes, or didn't live there for the full period of ownership. The 6-year absence rule allows you to treat a property as your main residence for up to 6 years while renting it out, provided you don't treat another property as your main residence at the same time.
Do I pay CGT on cryptocurrency in Australia?
Yes. The ATO treats cryptocurrency as a CGT asset, not a currency. Every time you sell, exchange, or otherwise dispose of crypto, a CGT event occurs. The same rules apply as for shares โ the 50% discount applies if held over 12 months, and the gain is taxed at your marginal rate. The ATO has access to data from Australian crypto exchanges and has been actively pursuing crypto CGT compliance. Keep detailed records of all purchase dates, prices, and disposal details.
Can I offset capital losses against capital gains in Australia?
Yes, but only against capital gains โ not against ordinary income like salary or rent. Capital losses must be applied before the CGT discount is calculated. If you have more losses than gains in a year, the excess carries forward indefinitely to offset future gains. Per the ATO, you should apply losses to non-discounted gains first (assets held under 12 months) before discounted gains, as this produces the lowest overall CGT.
What is the 6-year absence rule for CGT?
The 6-year absence rule allows you to treat your former principal residence as your main residence for CGT purposes for up to 6 years while you're renting it out. This can fully or partially exempt the property from CGT when you sell. Conditions: you must have actually lived in the property as your main residence at some point, you can only have one main residence at a time (with limited exceptions), and you cannot apply the rule if you've chosen another property as your main residence during the absence period.
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