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    Spence Attorneys

    Capital Gains Tax Calculator

    Estimate your South African CGT liability - 2025/2026 tax year

    Asset Details

    The first R2,000,000 of gain on your primary home is excluded from CGT.

    Used to calculate your marginal tax rate. Leave blank for a basic estimate.

    CGT Estimate - 2025/2026
    Fill in the details and click Calculate to see your estimate.

    Key CGT Facts (2025/2026)

    • Annual exclusion: R40,000 per individual per tax year
    • Primary residence: First R2,000,000 of gain is excluded
    • Inclusion rate: 40% for individuals, 80% for companies and trusts
    • Max effective rate: 18% for individuals (40% x 45%), 21.6% for companies, 36% for trusts
    • Death: A deemed disposal at market value occurs - special rules apply
    • Capital losses: Can be carried forward to offset future capital gains

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    Disclaimer: This calculator is intended as a general guide only and does not constitute tax advice. CGT calculations can be complex and depend on many factors including valuation date rules, time-apportionment, specific exclusions, and annual elections. For an accurate CGT assessment and professional advice please consult a qualified tax practitioner or contact our office.

    Need help understanding your CGT exposure on a property sale or asset disposal?