Australian Capital Gains Tax Calculator 2026-27 (with Negative Gearing & 1 July 2027 Reform)

Estimate the 2026-27 tax impact of selling property, shares, crypto, or another CGT asset in Australia. Compare current rules (50% CGT discount) with the 1 July 2027 reform — inflation indexation plus a minimum 30% tax on real gains — with negative gearing for investment-property rental losses included.

Estimate only. Not tax advice. Use this as a planning guide before checking your exact position with a registered tax professional.

2026-27 tax year: compare current rules with the 1 July 2027 CGT reform

Current rules use the 50% CGT discount where eligible and allow rental losses to offset other income.

Your income

Start with your personal tax position, then add assets below.

ABS August 2025 median employee earnings: $1,425 per week annualised.

Assets

Add property, shares, crypto, or other CGT assets. Property rental settings live inside the asset row.

Proposal settings are applied per asset after 1 July 2027. Rental losses only apply to investment-property rows.
Capital gains method
Used only for sale quarters after the latest published ATO CPI quarter. Published CPI values are left unchanged.
Indexation is computed automatically per asset from each acquisition and disposal date, with time apportionment across 1 July 2027 — pre-reform portion keeps the 50% discount, post-reform portion uses indexation + 30% minimum tax (or the 50% discount for new builds, whichever is lower). Source: ATO Consumer Price Index table (15th series, All groups, weighted average eight capital cities). Published quarters are used where available. Future quarters are estimated from the annual inflation input above and should be updated when newer ATO values are published. The CPI for the cost-incurred quarter is divided into the sale-quarter CPI and rounded to three decimal places — the same ATO method historically used for assets acquired before 21 September 1999. Third-element holding costs are not indexed, and disposal costs incurred at sale already match the sale-quarter CPI.
ATO CPI quarterly table ABS CPI latest release ATO indexation method
Factor (asset 1) 1.000
Cost-base uplift $0
Break-even CPI 0%
Formula Set asset purchase and sale dates to source CPI from the ATO quarterly table.
Policy settings

Summary by period

Annual outcomes are divided for cash-flow comparison. Sale proceeds are not treated as regular income.

Item Weekly Monthly Annually

How the calculation works

Capital gains

Current rules apply the 50% discount when eligible. In the proposal scenario, post-1 July 2027 gains use the selected reform method. Indexation pulls each asset's purchase-quarter and sale-quarter CPI from the ATO quarterly index table (1985 onward through the latest ATO release), divides sale-quarter CPI by the quarter the cost was incurred, and rounds the result to three decimal places before lifting the indexable cost base. A 30% minimum effective tax rate applies to the post-reform taxable capital gain — the calculator takes the higher of the marginal tax on the gain or 30% of it. Third-element holding costs are excluded and disposal costs are added un-indexed. Pre-CGT assets, eligible main residences, and eligible personal-use assets are treated as exempt.

Negative gearing

Current rules allow rental losses against other income for investment properties. In the proposal scenario, pre-Budget-day properties are grandfathered and new builds remain eligible.

Tax estimate

Income tax, Medicare, surcharge, and HELP estimates are recalculated as inputs change. Final tax can differ from an ATO assessment.

2026-27 calculator guide

How to read the 2026-27 CGT and negative gearing estimate

Start with your 2026-27 assessable income, then add each asset you may sell during the tax year. If the asset is an investment property, fill in rent and property costs as a separate rental result. The calculator keeps the tax result and the owner cash flow apart, because they are not the same thing — and it lets you compare the current 50% CGT discount against the 1 July 2027 indexation + 30% minimum tax reform side-by-side.

Use it in this order

  1. Enter salary, Medicare, HELP, and residency settings first.
  2. Add each property, share, crypto, or other CGT asset as its own row.
  3. For investment property, separate rent, deductible expenses, and cash-only costs.
  4. Compare current rules with the proposal view after the base case looks right.

What counts for negative gearing

Negative gearing is based on the taxable rental result. Interest, rates, insurance, agent fees, repairs, borrowing-cost deductions, capital works, and depreciation can reduce rental taxable income when the property is available for rent. Mortgage principal is different. It affects your bank balance, but it is not a rental deduction.

How to read the result panel

Green amounts are gains or income. Red amounts are tax, losses, or cash costs. The large net figure is an annual cash estimate after income, rental cash flow, and tax. It does not treat the full sale proceeds as regular income.

Why is indexation zero under current rules?

For the current-rule estimate, eligible post-1999 assets use the 50% CGT discount. Indexation is shown only when the proposal/indexation scenario is selected. In that mode the calculator looks up the ATO quarterly CPI for the asset's purchase quarter and sale quarter (1985 onward through the latest ATO release), divides the sale-quarter CPI by the cost-incurred quarter CPI, rounds to three decimals, and lifts the indexable cost base — mirroring the historical ATO indexation method.

Why split tax loss and owner cash flow?

A property can have a tax loss while still costing more cash than the tax result suggests. Principal repayments are the common reason. The calculator shows both so the negative gearing estimate does not hide the real out-of-pocket position.

What should I check before relying on it?

Check purchase and sale dates, ownership share, capital costs, loan interest, rent, vacancy, and whether the property was genuinely available for rent. Small changes in those inputs can change the tax result quickly.

This is a planning estimate, not tax advice. Use the official ATO and ABS source links below when checking tax rates, CGT treatment, rental deductions, CPI, and income assumptions.

AusHomeBuilder

Capital Gains & Negative Gearing Tax Snapshot — 2026-27

Current rules Purchase to sale dates Estimate only. Not tax advice.
Net after-tax $0
Annual tax $0
Taxable CGT $0
CGT impact $0
Rental loss $0
Gearing benefit $0

Inputs

Rules Applied

Period Summary

Item Weekly Monthly Annual
Current rules selected. Source: ATO quarterly CPI table and ATO indexation guidance. Confirm with a registered tax professional.

Official calculation sources

ATO CPI quarterly table ABS CPI latest release ABS median earnings ABS dwelling prices ABS Census housing medians ATO resident tax rates ATO foreign resident tax rates ATO CGT assets ATO shares and CGT ATO crypto personal use ATO main residence exemption ATO personal-use assets ATO CGT discount ATO indexation method ATO rental deductions ATO study loan repayments ATO Medicare levy surcharge ATO pre-CGT exemptions ATO CGT averaging ruling