Capital Gains Tax Calculator

Capital Gains Tax (CGT) is not a separate tax but forms part of income tax. When you dispose of an asset (sell, donate, exchange, or lose it), the capital gain is partially included in your taxable income. The inclusion rate depends on whether you are an individual (40%), a company (80%), or a trust (80%).

For individuals, the annual exclusion is R50 000,00 in the 2026/2027 tax year and R40 000,00 in 2025/2026 and 2024/2025. In the year of death, the exclusion increases to R440 000,00. Companies and trusts do not receive an annual exclusion.

When you sell your primary residence, the first R3 000 000,00 of any capital gain or loss is excluded. This applies to individuals only and the property must have been your primary residence. CGT applies only to the portion above that exclusion.

The inclusion rate determines what portion of your capital gain is added to taxable income. For individuals, 40% of the net gain is included. For companies and trusts, 80% is included. The included amount is then taxed at the normal tax rate applicable to that taxpayer.

Yes. Certain assets are excluded from CGT, including many personal-use assets, retirement fund benefits, and qualifying long-term insurance proceeds. Some small-business disposals can also qualify for separate relief, but the detailed section 57 rules are fact-specific and should be checked separately.