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Calculators/

Real Estate Capital Gains Calculator

2025/26
Property Sale Details
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Agent fees, legal costs, marketing etc.

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Used to work out your marginal tax rate on the gain

No Bright-Line Tax

This property is not subject to the Bright-Line test (e.g. main home).

Sale Summary

Net Proceeds

$776,000.00

Total Gain

$156,000.00

Taxable Gain

$0.00

Estimated Tax

$0.00

Detailed Breakdown
Sale Price$800,000.00
Purchase Price$600,000.00
Improvements$20,000.00
Selling Costs$24,000.00
Total Gain$156,000.00
Bright-Line AppliesNo
Taxable Gain$0.00
Estimated Tax$0.00
Net Proceeds$776,000.00
Frequently Asked Questions

What is the Bright-Line test?

The Bright-Line test taxes any gains on residential property sold within a set period. Since July 2024, the rule is 2 years. If you sell within 2 years and it is not your main home, the gain is taxed as income at your marginal rate.

Is my main home exempt?

Yes. Your main home (principal place of residence) is usually exempt from the Bright-Line test. However, there are rules about how much time you must actually live there. If you rented it out for part of the time, a portion of the gain may still be taxable.

How is the gain taxed?

A Bright-Line gain is added to your other income and taxed at your marginal rate (10.5% to 39%). There is no separate capital gains tax rate in NZ. The calculator uses your other income to estimate the correct marginal rate.

IRD-Aligned: Uses 2025-26 Bright-Line rules (2-year test from July 2024). Individual circumstances may vary.

More Information

Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax 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 accountant or tax adviser before making financial decisions. Read our terms