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.

AustráliaCGT 50% General Discount (Assets > 12 Months)Finanças

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.

Impostos e Taxas Investimento e Ativos Imóveis e Propriedades

Dados de Entrada

Em tempo real

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

AUD $

Seleção rápida:

Asset Holding Period

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

16 %47 %

Resultado CalculadoCGT 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 $

Detalhamento do Cálculo

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 $

Metodologia de Cálculo

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%.

Aviso Legal e Educacional

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

Esta calculadora destina-se a fins educacionais e informativos. Os resultados não constituem consultoria financeira ou jurídica vinculativa.

Perguntas Frequentes

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

Dados de Entrada

Detalhamento do Cálculo

Metodologia de Cálculo

Aviso Legal e Educacional

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