About

What This Calculator Does

Capital Gains Tax Calculator Australia is a free tool that helps Australian taxpayers estimate their capital gains tax liability. It covers shares, ETFs, investment property, cryptocurrency, business assets, and collectables — updated for the 2025-26 financial year using current ATO rates, thresholds, and guidance.

The calculator runs entirely in your browser. No financial data is sent to or stored on our servers. You can use it as many times as you need without creating an account.

What It Covers

The calculator implements a 10-step ATO-aligned calculation pipeline covering the full range of CGT scenarios most Australian taxpayers encounter:

• Entity types: individuals, companies, trusts, and self-managed super funds (SMSFs)
• CGT discount: 50% for individuals and trusts, 33.33% for complying super funds
• CPI indexation: for assets acquired before 21 September 1999
• Main residence exemption: full and partial exemption, including the 6-year absence rule
• Small business CGT concessions: 15-year exemption, 50% active asset reduction, retirement exemption, and rollover
• Capital loss offsetting: with correct ordering (losses applied before discount), collectable quarantining, and carry forward
• Parcel selection: FIFO, LIFO, specific identification, minimise gain, and maximise loss strategies
• Foreign resident rules: pro-rata discount restrictions, FRCGW withholding, and taxable Australian property scope
• Specialist modules: trust distribution streaming, relationship breakdown rollovers, scrip-for-scrip rollovers, earnout arrangements, and depreciating asset CGT

How Our Calculations Work

Every estimate follows the ATO's prescribed calculation order: exemptions first, then cost base computation, loss offsetting, and finally the CGT discount or indexation — whichever produces the smaller net gain. This ordering matters because applying losses before the discount (as the ATO requires) produces a materially different result than the reverse.

All processing happens client-side in your browser using JavaScript. No data is transmitted to any server, and nothing is stored after you close the page.

For the full technical breakdown — including formulas, tax brackets, and ATO source references — see our calculation methodology page.

What It Doesn't Do

This calculator provides general information only. It does not constitute financial, tax, or legal advice. Individual circumstances vary — the calculator cannot account for every edge case, ruling, or private binding determination that may apply to your situation.

does not hold an Australian Financial Services Licence (AFSL). Consider consulting a registered tax agent or licensed financial adviser before making decisions about capital gains tax.

Contact

For questions or feedback, email contact@capitalgainscalculator.com.au.