Calculate CGT on your Australian assets including the 50% discount and foreign resident rules
Capital Gains Tax (CGT) in Australia applies to the profit you make when you sell an asset. Australian residents who hold an asset for more than 12 months receive a 50% CGT discount, effectively halving the taxable gain. Foreign residents are not eligible for this discount and pay a flat 30% on Australian property gains. CGT is added to your income and taxed at your marginal rate.
Last updated: March 2026
Enter asset details to calculate CGT
CGT on property in Australia is calculated by adding your net capital gain to your taxable income and applying your marginal tax rate. If you are an Australian resident and held the property for more than 12 months, you receive a 50% CGT discount — only half the gain is taxable. For example, a $200,000 gain held over 12 months becomes a $100,000 taxable gain.
No. Foreign residents are not eligible for the 50% CGT discount. Since May 2012, foreign residents pay CGT on the full capital gain at their marginal rate. For Australian real property specifically, foreign residents pay a flat 30% withholding rate under the foreign resident capital gains withholding rules.
You must hold the asset for more than 12 months (365 days) to be eligible for the 50% CGT discount. The clock starts from the day after you acquire the asset and ends on the day you sell it. This discount applies to Australian tax residents only.
You can reduce your capital gain by including the cost base, which includes the original purchase price plus incidental costs such as stamp duty, legal fees, agent commissions, and renovation costs. These are deducted from your sale price to arrive at your gross capital gain.