CGT Change Calculator
Use this free CGT change calculatorto compare your estimated capital gains tax under the current 50% discount rules vs Australia's new 2027 CGT indexation regime with 30% minimum rate. Covers property, shares, and crypto. Results update live as you type.
Asset Type
Transaction
⚠ After transition
CPI Rate — New Rules Assumption
Annual inflation rate used to index the cost base under 2027 CGT rules
Ownership & Income
34.5% (incl. Medicare Levy)
Current Rules
$111,230
44.5% effective rate
New Rules 2027+
$130,233
44.8% effective rate
⚠️ More tax under new rules
+$19,003
Bucket B — Transitional Split
Pre-2027 purchase, post-2027 sale · gain split between old & new
Understanding the Australian CGT Change (2027)
Under current Australian tax law, individuals who hold a capital asset for more than 12 months are entitled to the 50% CGT discount — meaning only half of the nominal capital gain is included in assessable income. This CGT discount has been a cornerstone of the investment tax framework since September 1999.
The CGT change, taking effect from 1 July 2027, replaces the 50% discount with a CPI indexation mechanism. Under the new CGT rules, the cost base is adjusted upward by the Consumer Price Index over the holding period, and only the real (inflation-adjusted) capital gain is taxable.
However, a minimum 30% effective CGT rateapplies to this real gain regardless of the taxpayer's marginal rate — a critical part of the 2027 CGT change that this calculator models precisely. Taxpayers in lower income brackets who previously benefited most from combining the 50% discount with their low marginal rate may face a significant increase under the new CGT rules.
How This CGT Change Calculator Works — The Three Buckets
The CGT calculator automatically determines which of three scenarios applies to your asset based on your purchase and sale dates:
- Bucket A — Old CGT Rules: Assets sold before 1 July 2027. The 50% CGT discount applies in full for assets held more than 12 months. The CGT change does not affect these sales.
- Bucket B — Transitional CGT Split: Assets purchased before 1 July 2027 and sold after. The CGT calculator splits the gain proportionally — the pre-2027 portion uses the old 50% discount, and the post-2027 portion uses the new indexation rules.
- Bucket C — New CGT Rules: Assets purchased from 1 July 2027. Full new rules apply — CPI indexation of the cost base and the 30% minimum CGT rate.
CGT Change Impact by Asset Class
Residential property investors in higher income brackets may see relatively modest changes from the CGT reform, as their marginal rate already exceeds 30%. However, retirees and lower-income investors who relied on the 50% CGT discount to minimise capital gains tax may face significantly higher bills under the new CGT rules.
Shares and managed funds investors will need to carefully track the cost base of each parcel under the new CGT change rules. CPI indexation requires accurate purchase date and price records for every parcel sold after 1 July 2027.
Cryptocurrency holders are also subject to the CGT change. The same Bucket A/B/C rules apply to crypto assets, and this CGT calculator handles all three scenarios for crypto in the same way as shares and property.
CGT Change Calculator — FAQ
What exactly is the CGT change in Australia?
The CGT change is Australia's 2027 capital gains tax reform. From 1 July 2027, the 50% CGT discount (for assets held more than 12 months) is replaced by CPI indexation of the cost base plus a new 30% minimum CGT rate. Use the CGT change calculator above to see your estimated difference.
How does this CGT calculator work out my result?
The CGT change calculator takes your purchase and sale dates to determine your Bucket (A, B, or C). It then applies the relevant rules — old 50% CGT discount for pre-2027 gains, CPI indexation for post-2027 gains — and uses your marginal tax rate (or the 30% CGT floor, whichever is higher) to arrive at an estimated capital gains tax figure.
Does the 50% CGT discount disappear for all assets?
Only for assets purchased on or after 1 July 2027 (Bucket C) or the post-2027 portion of Bucket B transitional assets. Assets sold before 1 July 2027 still receive the full 50% CGT discount under current rules. The CGT change does not apply retrospectively.
What is the 30% minimum CGT rate and why does it matter?
Under the new CGT change rules, even if your marginal tax rate on the indexed gain would be lower than 30% (e.g. you're in the 19% bracket), you still pay at least 30% on the real gain. This disproportionately affects lower-income earners and retirees. The CGT calculator highlights when this 30% floor applies to your scenario.
How does the transitional Bucket B CGT split work?
For assets purchased before 1 July 2027 and sold after, the CGT change calculator splits the total gain proportionally — based on days held before vs after 1 July 2027. The pre-2027 share of the gain gets the old 50% CGT discount; the post-2027 share is subject to CPI indexation and the 30% floor.
Are there special CGT rules for my principal place of residence?
The main residence CGT exemption remains in place and is not affected by the 2027 CGT change. This CGT calculator is intended for investment assets only. Always confirm your main residence position with a registered Tax Agent.
Should I sell before 1 July 2027 to avoid the CGT change?
The CGT change calculator can show you the estimated tax difference between selling before or after the 2027 transition date. Whether it makes financial sense to sell early depends on many factors beyond CGT — transaction costs, future capital growth, and your overall financial plan. Always discuss a pre-emptive sale decision with a registered Tax Agent.