Do companies qualify for the 50% CGT discount?

No. The 50% CGT discount is available only to individuals and trusts; companies pay tax on 100% of realized capital gains.

Is the primary family home exempt from Capital Gains Tax?

Yes. Your main residence is completely exempt from CGT under the ATO Main Residence Exemption, provided it was not used to produce assessable rental income.

AustraliaCGT 50% General Discount (Assets > 12 Months)Finance & Salary

Australia Capital Gains Tax (CGT) & 50% General Discount Calculator

Calculate Australian Capital Gains Tax (CGT) on real estate, shares, and cryptocurrency sales, applying the 50% CGT discount for assets held longer than 12 months by individual resident taxpayers.

Taxes & Duties Investment & Assets Property & Real Estate

Calculator Inputs

Live Real-Time

Net Capital Gain Realized (Sale Proceeds - Cost Base) (AUD $)

AUD $

Quick select:

Asset Holding Period

Your Marginal Income Tax Rate + 2% Medicare Levy (%)37 %

16 %47 %

Calculated ResultCGT 50% General Discount (Assets > 12 Months)

Estimated Australian Capital Gains Tax (CGT) Due

22,200AUD $

Net Capital Profit Retained After Tax

97,800 AUD $

50% General CGT Discount Exemption (Untaxed Profit)

60,000 AUD $

Detailed Calculation Breakdown

Total Capital Gain

120,000 AUD $

50% Discount Shield

60,000 AUD $

Taxable Gain

60,000 AUD $

CGT Tax Due

22,200 AUD $

Net Retained

97,800 AUD $

Calculation Methodology

Net Capital Gain = Sale Proceeds - Cost Base. If held > 12 months: Taxable Gain = Net Gain * 50%. If held ≤ 12 months: Taxable Gain = Net Gain * 100%. CGT Tax = Taxable Gain * Marginal Tax Rate%.

Important Legal & Educational Disclaimer

Your main residence (home) is completely exempt from CGT under the Main Residence Exemption.

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

If an Australian resident holds an asset for 12+ continuous months before selling, only 50% of the net capital gain is included in assessable income.

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Australia Capital Gains Tax (CGT) & 50% General Discount Calculator

Calculator Inputs

Detailed Calculation Breakdown

Calculation Methodology

Important Legal & Educational Disclaimer

Frequently Asked Questions

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