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Property Capital Gains Tax Calculator

2025/26
Property Sale Details
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Typical agent commission is about 2-2.5% of sale price

8y 0m

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Your salary or other income for the year of sale

Fully Exempt (Main Residence)
Capital Gains Summary
Main Res. Exemption$223,000.00

Gross Capital Gain

$223,000.00

Taxable Gain

$0.00

Estimated Tax

$0.00

Net Proceeds

$875,000.00

How the Tax is Worked Out
Sale Price$900,000.00
Adjusted Cost Base-$677,000.00
Gross Capital Gain$223,000.00
Main Residence Exemption (100.0%)-$223,000.00
50% CGT Discount-$0.00
Taxable Capital Gain$0.00
Estimated Tax$0.00
Net Proceeds$875,000.00
Frequently Asked Questions

What is the main residence exemption?

If you sell a property that has been your main home, you usually do not pay any capital gains tax on the profit. This is called the main residence exemption. It covers the entire time the property was your home. If you lived in it for the whole time you owned it, the full gain is tax-free.

How does the 50% CGT discount work?

If you hold a property for more than 12 months before selling, you only pay tax on half of the capital gain. For example, if your taxable gain is $100,000 after exemptions, you only include $50,000 in your tax return. This discount is available to individuals and trusts, but not companies.

What is the 6-year absence rule?

If you move out of your main home and rent it out, you can still treat it as your main residence for up to 6 years. This means you keep the main residence exemption during that time. But you can only claim one property as your main residence at a time. If you buy a new home, you must choose which one to claim.

ATO-Aligned: Uses 2025-26 tax rates. Capital gains tax can be complex -- this calculator provides estimates only. Seek professional advice for partial exemptions, inherited property, or foreign resident scenarios.

More Information

Disclaimer: This calculator provides estimates based on current ATO rates and thresholds for the 2024–25 financial year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax agent before making financial decisions. Read our terms