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Tax & SARS

Capital Gains Tax Calculator South Africa 2026

Work out the CGT you owe SARS on property, shares or crypto using the R40,000 annual exclusion, the 40% individual inclusion rate and current tax brackets.

✓ Updated with 2026 rates•✓ Free & no sign-up•✓ Instant results

Capital gains tax

Live estimate · R40 000 exclusion · SARS 2026

R

What you originally paid for the asset

R

What you sold the asset for

R

Agent fees, transfer duty on acquisition

R

Renovations & capital upgrades

R

Agent commission, legal fees on disposal

CGT payable

R38 540

on a R275 000 capital gain · 14.0% effective

Capital gain
R275 000
Annual exclusion
−R40 000
Gain after exclusion
R235 000
Inclusion rate (40%)
R94 000
Marginal rate
41%
Net profit after CGT
R236 460

A gain of R275 000 adds about R94 000 to your taxable income (after the R40 000 annual exclusion), costing roughly R38 540 in CGT and leaving R236 460 net profit.

How your base cost is built up

  • Purchase price: R1 000 000
  • Purchase costs (transfer duty, agent): R50 000
  • Improvement costs (capital upgrades): R100 000
  • Selling costs (commission, legal): R75 000
  • Total base cost: R1 225 000

SARS CGT rules (South Africa, 2026)

  • Annual exclusion: R40 000 per individual (R300 000 in year of death)
  • Inclusion rate: 40% for individuals & special trusts, 80% for companies & other trusts
  • Primary residence: first R2 million of the gain on your main home is excluded
  • Effective CGT: up to 18% for individuals, 21.6% for companies

This is an independent estimate using a simplified marginal rate, not tax advice or a SARS assessment.

How capital gains tax works in South Africa

Capital Gains Tax applies when you dispose of an asset such as property, shares or cryptocurrency for more than it cost you. CGT is not a separate tax — your net gain is partly included in your taxable income and taxed at your normal marginal rate. Understanding the rules helps you plan disposals and keep your tax bill down.

R40,000 annual exclusion

The first R40,000 of your combined net capital gains each tax year is tax-free for individuals.

40% / 80% inclusion rate

Individuals and special trusts include 40% of the gain in taxable income; companies and other trusts include 80%.

R2m primary residence exclusion

The first R2 million of the gain on your main home is excluded from CGT.

Deductible base cost

Purchase price, acquisition costs, improvements and selling expenses all reduce the taxable gain.

How to calculate CGT step by step

Step 1: Calculate the capital gain
Proceeds − base cost (purchase price + acquisition costs + improvements + selling expenses).
Step 2: Apply the annual exclusion
Subtract the R40,000 annual exclusion (individuals only) from your net gain.
Step 3: Apply the inclusion rate
Multiply by 40% (individuals & special trusts) or 80% (companies & other trusts).
Step 4: Calculate the tax
Add the included gain to your taxable income — it is taxed at your marginal rate.

Effective CGT for individuals is up to 18% (40% inclusion × 45% top marginal rate); for companies it is 21.6% (80% × 27%).

Key CGT exclusions & rates (2026)

Annual exclusion

R40,000 per year for individuals, rising to R300,000 in the year of death.

Primary residence

R2 million exclusion on the gain from selling the home you mainly live in.

Inclusion rates

40% for individuals and special trusts, 80% for companies and other trusts.

Ways to reduce your capital gains tax

Use the annual exclusion

Realise gains gradually so each year's R40,000 exclusion is used rather than wasted.

Keep cost records

Retain proof of improvements, acquisition costs and selling expenses — they all increase your base cost.

Offset capital losses

Capital losses on other assets are deducted from your gains before the inclusion rate is applied.

Time your disposals

Spreading sales across tax years can keep your gain within lower brackets and the annual exclusion.

Frequently asked questions

Quick answers to the most common questions.

What triggers capital gains tax in South Africa?
CGT is triggered by a "disposal" of an asset — selling, donating, exchanging or losing it. Common triggers include selling property, shares, unit trusts, crypto assets or a business. The tax applies to the gain you make, not the full proceeds, and is added to your normal income tax assessment.
What is the CGT inclusion rate in South Africa for 2026?
For individuals and special trusts, 40% of your net capital gain is included in your taxable income. For companies and other trusts the inclusion rate is 80%. Only this included portion is taxed — at your marginal income tax rate (up to 45%), giving individuals an effective CGT rate of up to 18%.
How is capital gains tax calculated?
Start with the capital gain (proceeds less the base cost — purchase price plus acquisition costs, improvements and selling expenses). Subtract the R40,000 annual exclusion, apply the 40% inclusion rate, then add the result to your taxable income where it is taxed at your marginal rate.
What is the annual capital gains exclusion?
Each individual gets an R40,000 annual capital gains exclusion — the first R40,000 of your combined net capital gains in a tax year is tax-free. In the year of death this rises to R300,000. Using the exclusion each year is a simple way to reduce CGT.
How does the primary residence exclusion work?
When you sell the home you mainly live in, the first R2 million of the capital gain is excluded from CGT. Only the gain above R2 million is subject to tax. The exclusion applies to the residence and up to two hectares of surrounding land used mainly for domestic purposes.

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