Capital Gains Tax Calculator
Calculate CGT on property and investment disposals in South Africa.
Capital Gains Tax Calculator
40% inclusion rate for individuals. Primary residence R2m exclusion available.
Your estimate
Capital gain
R 1 200 000
Taxable gain (after inclusion)
40.0% inclusion rate
R 480 000
Estimated CGT payable
R 148 800
Capital gains tax explained
Capital Gains Tax (CGT) applies when you dispose of an asset for more than its base cost. In South Africa, only a portion of the gain (the inclusion rate) is added to your taxable income.
For individuals, the inclusion rate is 40% — meaning 40% of your net capital gain is taxed at your marginal income tax rate. Primary residences receive a R2 million exclusion on gains.
Base cost includes purchase price plus improvements and certain acquisition costs. Keeping records of all capital improvements reduces your taxable gain on sale.
Frequently asked questions
Do I pay CGT when selling my primary home?+
Primary residences qualify for a R2 million capital gain exclusion. Gains above that amount may be subject to CGT.
What is the CGT inclusion rate for individuals?+
Individuals and special trusts: 40% of the net gain is included in taxable income. Trusts and companies have higher inclusion rates.
Can I deduct agent commission from my gain?+
Yes. Selling costs such as estate agent commission and legal fees form part of the base cost calculation, reducing your capital gain.
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