Is there a separate capital gains tax rate in Australia?

No. Capital gains tax is not a separate tax: your net capital gain for the income year is added to your taxable income and taxed at your marginal rate. That is why the tool asks for your marginal rate rather than applying a fixed CGT percentage. This is not tax advice.

What is the 50% CGT discount?

A resident individual who has held a CGT asset for more than 12 months before disposing of it generally includes only half of the gain in taxable income. Held for 12 months or less, the whole gain is included. The discount applies after capital losses have been applied against the gross gain.

How do capital losses work?

Capital losses are applied against capital gains, not against your other income, and any unused loss is carried forward indefinitely to future years. Where you have both discountable and non-discountable gains, applying losses to the non-discounted gains first is usually the better order. Keep your records.

Is crypto taxed the same way as shares?

For most investors, yes: the ATO treats cryptocurrency as a CGT asset, so disposing of it (selling, swapping one coin for another, or spending it) triggers a CGT event at your marginal rate, with the same 50% discount after 12 months. Crypto held as part of a business, or received from staking, can be ordinary income instead.

What do I need to report?

Capital gains are reported in your income tax return for the income year in which the CGT event happened, which is normally the contract date rather than the settlement date. Cross-border brokers do not report to the ATO for you, so keep your annual statements and trade confirmations. This is not tax advice.

Free tool

Capital Gains Tax Calculator 2026

Enter your cost base and capital proceeds to work out your Australian CGT. There is no separate rate: the gain goes on top of your income at your marginal rate, and the 50% discount halves it when you held for more than 12 months.

Cost base, total (A$)

Capital proceeds, total (A$)

How long did you hold the asset?

Your marginal tax rate

This tool is for information and guidance only. It applies the CGT method for resident individuals: the gain is halved when the asset was held for more than 12 months, then taxed at the marginal rate you select. Marginal rates are set annually and the figures here exclude the Medicare levy, offsets, carried-forward capital losses, brokerage and the cost-base adjustments that can apply. This is not tax advice and does not replace a professional opinion. Rules can change. When in doubt, check the ATO or speak to a registered tax agent.

The principle: your marginal rate, halved after 12 months

Australia does not have a separate capital gains tax rate. When you dispose of a CGT asset, the net capital gain for the income year is added to your taxable income and taxed at your marginal rate. The lever that matters most is time: a resident individual who held the asset for more than 12 months generally applies the 50% CGT discount, so only half the gain is included.

Markets and licensees are supervised by the Australian Securities and Investments Commission (ASIC), listed shares trade on the ASX, and tax is administered by the ATO.

Shares and ETFs

Shares held directly: the CGT event usually happens on the contract date, not the settlement date, which decides the income year the gain falls into and can also decide whether you cleared the 12-month mark.

ETFs: an ETF is a trust, so you can receive distributions during the year that include a capital-gains component, reported on your annual tax statement, and you also make your own capital gain or loss when you sell the units.

Cost base: brokerage on the buy and the sell forms part of the cost base and the reduction, so keep the trade confirmations rather than relying on the price alone.

Dividends and franking credits

Dividends are separate from CGT: they are included in your assessable income, and a dividend franked by an Australian company carries a franking credit that offsets the tax on that income. Dividends from foreign shares are generally unfranked and may have foreign withholding tax deducted at source, which can give rise to a foreign income tax offset.

What about crypto?

The ATO treats cryptocurrency as a CGT asset, not as currency. Selling it, swapping one coin for another, or spending it are all CGT events at your marginal rate, with the same 50% discount available after 12 months. Crypto received from staking or from a business activity is generally ordinary income when received, and a later disposal is a separate CGT event.

What you need to report

Report capital gains in your income tax return for the year of the CGT event. Capital losses are applied against capital gains only, never against salary, and unused losses carry forward indefinitely. Cross-border brokers do not report to the ATO on your behalf, so your annual statement is your evidence. This content is for information only and is not investment or tax advice.

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Frequently asked questions

Is there a separate capital gains tax rate in Australia?: No. Capital gains tax is not a separate tax: your net capital gain for the income year is added to your taxable income and taxed at your marginal rate. That is why the tool asks for your marginal rate rather than applying a fixed CGT percentage. This is not tax advice.
What is the 50% CGT discount?: A resident individual who has held a CGT asset for more than 12 months before disposing of it generally includes only half of the gain in taxable income. Held for 12 months or less, the whole gain is included. The discount applies after capital losses have been applied against the gross gain.
How do capital losses work?: Capital losses are applied against capital gains, not against your other income, and any unused loss is carried forward indefinitely to future years. Where you have both discountable and non-discountable gains, applying losses to the non-discounted gains first is usually the better order. Keep your records.
Is crypto taxed the same way as shares?: For most investors, yes: the ATO treats cryptocurrency as a CGT asset, so disposing of it (selling, swapping one coin for another, or spending it) triggers a CGT event at your marginal rate, with the same 50% discount after 12 months. Crypto held as part of a business, or received from staking, can be ordinary income instead.
What do I need to report?: Capital gains are reported in your income tax return for the income year in which the CGT event happened, which is normally the contract date rather than the settlement date. Cross-border brokers do not report to the ATO for you, so keep your annual statements and trade confirmations. This is not tax advice.