Estimate Australian capital gains tax under the current 50% discount and under the rules from 1 July 2027 (CPI indexation plus a 30% minimum). Educational only — not tax advice.
Enter cost base, sale proceeds, and dates. Leave 1 July 2027 value blank to interpolate.
Parliament passed the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 after the May Budget. From 1 July 2027, individuals, trusts and partnerships lose the 50% CGT discount. CPI indexation of the cost base and a 30% minimum tax on the real gain take its place. Sales that settle before that date keep the old rules.
They apply to disposals from 1 July 2027. A sale that settles earlier uses the 50% discount. Negative gearing ring-fencing and other Budget measures start on different dates.
For assets held at least 12 months, you index the cost base by CPI and tax only the gain above inflation. You then pay the higher of tax at your marginal rate on that real gain, or 30% of it. Your other income in the sale year and how much of the gain is inflation decide whether you pay more or less than under the old discount.
You split the gain. Growth up to around 1 July 2027 can still get the 50% discount. Growth after that date uses indexation and the 30% minimum. Closing prices work for listed assets; a valuation helps for property. This tool interpolates value with constant annual growth if you leave the 1 July 2027 field blank.
No. The main residence exemption stays as it is. A home fully covered by that exemption still has no assessable capital gain.
It estimates CGT for an Australian resident individual under the current 50% discount and under the rules from 1 July 2027. It uses a single marginal rate, simple annual CPI compounding, and a time-based value split when you do not enter a 1 July 2027 market value. It ignores trusts, companies, super, foreign residents, new-build elections, affordable housing, and income-support exemptions.
No. Figures are educational estimates only. For a real sale, speak with a registered tax agent or licensed adviser.
A completed sale before that date uses the old discount. You also pay tax now, pay transaction costs, and reset your cost base. Income in the sale year, expected growth, CPI, and how long you would otherwise hold decide whether that helps. Get advice before you time a sale around the date alone.
This tool is for education and modelling only. It is not tax, financial, or legal advice. Confirm figures with a registered tax agent before acting on a sale.