Enter your purchase price, sale price, years held, and CPI assumption. The calculator compares the tax payable under the 50% CGT discount, the indexation method, and a company structure, showing which produces the lowest bill and by how much.
Reading
Understand the 2026 CGT changes before running your numbers
The discount vs indexation question depends on your annual growth rate. The full breakdown explains why, with worked scenarios at 5% and 7% growth. Read the CGT overhaul breakdown →
Your Property Details
$
$
12+ months required
yrs
Long-run average: 3%
% p.a.
Tax Rate (incl. Medicare)
Results
Lower Tax Bill
Method 1
50% CGT Discount
Tax Payable
—
Nominal gain—
Taxable gain (50%)—
After-tax proceeds—
Lower Tax Bill
Method 2
Indexation Method
Tax Payable
—
Indexed cost base—
Taxable gain—
After-tax proceeds—
Lower Tax Bill
Structure
Company (30% Flat Rate)
Tax Payable
—
Nominal gain—
Tax rate30% (no discount)
After-tax proceeds—
Companies receive no CGT discount and indexation does not apply. No carry-forward losses from negative gearing relief either.
Enter your property details above to see a comparison.
50% CGT Discount
Half the nominal gain is tax-free. The remaining 50% is added to your income and taxed at your marginal rate. Applies to: assets held 12+ months by individuals. Available for established properties purchased before the 12 May 2026 cutoff, and for new builds from 1 July 2027 onwards (by choice).
Indexation Method
Your cost base is adjusted for inflation using CPI. Only the gain above the inflation-adjusted cost base is taxable. Applies to: individuals, partnerships and trusts. Replaces the 50% discount for established properties purchased after 12 May 2026 from 1 July 2027. New builds may choose either method.
Company (30% Flat)
Companies pay 30% on the full nominal gain. No CGT discount and indexation does not apply. When it wins: only against high-rate individuals (47%) on large gains held for many years. For most investors, the indexation or discount method at personal rates produces a lower tax bill. See the full CGT breakdown for worked examples.
Want the full picture on how the 2026 changes affect your strategy, with worked scenarios at 5% and 7% annual growth?
Disclaimer: This calculator is for illustrative purposes only and is not financial, tax or legal advice. The indexation method uses a simplified compound CPI formula as an approximation. Actual CGT outcomes depend on your cost base, ownership structure, holding period, applicable CPI indices, and personal tax circumstances. Tax rules are subject to the passage of legislation following the Budget 2026-27 announcement. Speak to a qualified accountant before making decisions.
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