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Capital Gains Tax (CGT) Calculator — South Africa

Calculate CGT on asset disposal in South Africa. Updated for the current SARS CGT inclusion rates.

Last updated: May 2026

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Taxpayer Details

Individuals: 40% inclusion rate, R40,000 annual exclusion, R2M primary residence exclusion.
R

Used to determine your marginal tax rate for the CGT inclusion amount.

Disclaimer: This calculator provides an estimate based on SARS 2024/25 CGT rules for South African tax residents. It does not account for the 8th Schedule to the Income Tax Act in full, roll-over relief, assessed losses, or complex group transactions. Cryptocurrency is treated as subject to CGT (SARS currently taxes most crypto disposals as income or CGT depending on intent). Consult a registered tax practitioner before filing your return.

Calculates Capital Gains Tax (CGT) payable when you sell an asset (shares, property, unit trusts) at a profit — using current SARS inclusion rates and your marginal tax rate.

Key inputs explained

Proceeds
The amount you sold the asset for.
Base cost
What you originally paid, plus any capital improvements (for property).
Inclusion rate
40% of capital gains are included in your taxable income for individuals; 80% for companies and trusts.

South African individuals get a R40 000 annual exclusion on capital gains. Your primary residence gets up to R2 million exclusion on disposal.

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Frequently Asked Questions

CGT is not a separate tax — it flows into your income tax. Your net capital gain is multiplied by the inclusion rate (40% for individuals, 80% for companies/trusts) to get the taxable capital gain, which is added to your taxable income and taxed at your marginal rate. The effective CGT rate for an individual at the top marginal rate of 45% is 18% (40% × 45%).

Every individual has an annual capital gains exclusion of R40,000. This means the first R40,000 of net capital gains each year is ignored. In the year of death, this exclusion increases to R300,000.

Your primary residence enjoys a CGT exclusion of R2,000,000 on any gain. So if you sell your home at a R2.5M profit, only R500,000 is subject to CGT (less the R40,000 annual exclusion). The property must genuinely be your primary residence and you must have lived in it for the majority of the time you owned it.

Key CGT exemptions include: your primary residence (up to R2M gain), personal use assets (car, furniture, jewellery — unless used for trade), winnings from gambling, lotteries and competitions, assets transferred between spouses, and small business assets disposed of for R1.8M or less (under specific conditions).

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