Shares CGT Calculator

Calculate capital gains tax on your Australian share sales, including brokerage and the 50% long-term discount.

Estimated CGT Payable
$0
Capital Gain
$0
CGT Discount Applied
Taxable Gain
$0
Cost Base
$0
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How CGT on Shares Works in Australia

Every time you sell shares, the Australian Taxation Office (ATO) treats it as a CGT event. The capital gain is the difference between your net sale proceeds and your cost base — it is then added to your other income and taxed at your marginal rate.

What Goes Into the Cost Base?

The cost base of your shares is not just the purchase price. It also includes brokerage fees paid at the time of purchase, as well as any other incidental costs of acquisition. When you sell, brokerage fees reduce your net capital proceeds. Getting this right reduces your taxable gain legitimately.

The 50% CGT Discount

Shares held for more than 12 months before disposal qualify for the 50% CGT discount. This means only half of the capital gain is included in your assessable income. For example, if you made a $20,000 gain on shares held for 18 months, only $10,000 is added to your taxable income. This discount is one of the biggest advantages of long-term share investing in Australia.

How the Tax Is Calculated

The taxable portion of your capital gain is stacked on top of your other income for the year. The calculator works out the marginal tax difference — that is, what you would pay in income tax with the gain versus without it. This is the most accurate way to estimate CGT because it accounts for where you sit in the tax brackets.

2025–26 Marginal Tax Rates

  • $0–$18,200: 0% (tax-free threshold)
  • $18,201–$45,000: 16%
  • $45,001–$135,000: 30%
  • $135,001–$190,000: 37%
  • Over $190,000: 45%

The Medicare Levy (2%) applies separately to most income above the low-income threshold. CGT is calculated inclusive of Medicare Levy in this calculator.

Capital Losses

If you sold other shares at a loss in the same year, those capital losses reduce your capital gains before the 50% discount is applied. Unused losses carry forward indefinitely. This calculator does not include capital loss offsets — use the General CGT calculator for that.

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Frequently Asked Questions

Do I pay CGT on every share sale in Australia?
Yes. Each time you sell shares, it is a CGT event. If the sale proceeds exceed your cost base (purchase price plus brokerage), you have a capital gain that must be reported in your tax return for that financial year.
What is the 50% CGT discount on shares?
If you hold shares for more than 12 months before selling, you are eligible for a 50% CGT discount. Only half the capital gain is included in your taxable income and taxed at your marginal rate. This discount applies to individuals and most trusts, but not to companies.
Can I include brokerage in my cost base?
Yes. Brokerage fees paid when purchasing shares are included in the cost base. Brokerage paid on the sale reduces your capital proceeds. Both amounts reduce your net capital gain.
How do capital losses from shares work?
If you sell shares at a loss, you have a capital loss. Capital losses must first be applied to reduce capital gains in the same year. Any excess capital losses are carried forward to offset future capital gains. You cannot offset capital losses against ordinary income.
Do I pay CGT on dividends?
No. Dividends are ordinary income, not capital gains, and are taxed separately at your marginal rate. CGT applies only when you dispose of (sell) the shares themselves.
Are shares in a self-managed super fund (SMSF) taxed the same way?
No. SMSFs in accumulation phase pay 15% tax on capital gains, with a one-third discount (effective 10%) for assets held over 12 months. In pension phase, capital gains are tax-free. This calculator applies individual marginal rates only.
Disclaimer: This calculator provides general estimates only. Your actual CGT liability may differ depending on your cost base records, capital losses carried forward, and individual tax circumstances. This is not financial or tax advice. Consult a registered tax agent for advice specific to your situation.
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