Step 1 of 6Asset Type
Step 1 — Asset Type
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The CGT rules differ depending on the asset type.
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2026–27 Budget · Capital Gains Tax Changes · Information sourced from ATO & budget.gov.au
The Australian Government announced significant reforms to Capital Gains Tax (CGT) as part of the 2026-27 Federal Budget. These changes replace the current 50% CGT discount with a system based on inflation indexation and a 30% minimum tax rate, applying from 1 July 2027. This tool uses information sourced directly from the ATO and budget.gov.au to help you estimate the impact on your own assets.
The 50% CGT discount for individuals, trusts and partnerships will be replaced with cost base indexation (CPI adjustment).
A 30% minimum tax rate will apply to real capital gains accruing from 1 July 2027. Recipients of income support payments are exempt.
The new rules only apply to gains accruing after 1 July 2027. Assets sold before this date are unaffected.
Your main residence remains exempt from CGT. The four small business CGT concessions are also unchanged.
These four scenarios are taken directly from the Budget 2026-27 Tax Explainer (budget.gov.au). Click any scenario to expand the step-by-step calculation.
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2026–27 Budget · Capital Gains Tax Changes · Information sourced from ATO & budget.gov.au
The CGT rules differ depending on the asset type.