💰 2025 CGT Rates & R40K Exclusion

Capital Gains Tax Calculator
South Africa 2025

Calculate capital gains tax on property, shares, cryptocurrency, and other assets. SARS-compliant with R40,000 annual exclusion, 40% inclusion rate, and current tax brackets.

R40K
Annual Exclusion
40%
Individual Rate
80%
Company/Trust
Free
Calculator

Capital Gains Tax Calculator

Calculate CGT on property, shares, crypto & other assets with 2025 rates

CGT Calculation Results

Capital Gain:R275 000,00
Annual Exclusion:-R40,000
Gain After Exclusion:R235 000,00
Inclusion Rate:40%
Taxable Capital Gain:R94 000,00
Estimated Marginal Rate:41%
CGT Tax Payable:R38 540,00
Net Profit After CGT:R236 460,00
Effective CGT Rate:14.01%

💡 CGT Summary

You made a capital gain of R275,000. After the R40,000 annual exclusion and 40% inclusion rate, you'll pay approximately R38,540 in CGT, leaving you with a net profit of R236,460.

Understanding SA Capital Gains Tax 2025

Capital Gains Tax (CGT) applies when you sell assets like property, shares, or cryptocurrency in South Africa. Understanding CGT helps you plan your investments and minimize tax liability.

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Annual Exclusion

First R40,000 capital gain per year is tax-free (individuals)

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Inclusion Rates

40% individuals, 80% companies/trusts included in taxable income

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Primary Residence

R2M exclusion on sale of primary residence

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Deductible Costs

Purchase costs, improvements, and selling expenses reduce CGT

CGT Calculation Formula

Step 1: Calculate Capital Gain

Sale Price - (Purchase Price + Costs + Improvements)

Step 2: Apply Annual Exclusion

Capital Gain - R40,000 (individuals only)

Step 3: Apply Inclusion Rate

Result × 40% (individuals) or 80% (companies/trusts)

Step 4: Calculate Tax

Taxable Gain × Your Marginal Tax Rate

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CGT Planning Tips

  • • Use R40K annual exclusion each year
  • • Keep records of all improvements & costs
  • • Consider timing of asset sales
  • • Primary residence exclusion: R2M lifetime limit
  • • Offset capital gains with capital losses