CGT Comparison Calculator 2026

Residential investment property purchased after 12 May 2026 • Current benchmark vs proposed post-1 July 2027 rules

Adjust your scenario

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Capital gain: $450,000

Nominal annual growth: 5.4%

Based on purchase price and expected sale price only

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Marginal rate used (incl. 2% Medicare)
39.0%
Sell in pension phase?
SMSF only — assumes the gain is fully exempt

CGT tax payable comparison

Current Rules Benchmark
50% CGT discount
Estimated CGT
-$87,750
Additional tax vs SMSF
+$42,750
Proposed Rules Model
CPI indexation + 30% minimum
Estimated CGT
-$74,250
Additional tax vs SMSF
+$29,250
SMSF
(Current treatment retained)
1/3 discount @ 15%
Estimated CGT
-$45,000
Research note

This tool compares current rules, proposed post-1 July 2027 rules, and SMSF treatment for research purposes only.

Key insights

  • • From 1 July 2027, the proposed rules replace the 50% CGT discount for individuals, trusts and partnerships with CPI-based cost base indexation plus a 30% minimum tax on real capital gains.
  • • Superannuation funds, including SMSFs, are excluded from the proposed CGT reform and continue to access the one-third CGT discount in accumulation phase.
  • • In many scenarios, the tax gap between personal ownership and SMSF ownership can widen under the proposed rules.
  • • If the asset is sold in pension phase inside an SMSF, CGT may be nil where the gain is fully exempt.
Assumptions:
  • • This tool models residential investment assets purchased after 12 May 2026
  • • Current Rules Benchmark uses the existing 50% CGT discount for individuals
  • • Proposed Rules Model assumes a post-1 July 2027 acquisition, so no transitional CGT apportionment is applied
  • • Individual tax uses resident progressive rates plus 2% Medicare levy
  • • Proposed Rules Model applies the higher of progressive tax on the real gain or a 30% minimum tax on the real gain
  • • SMSF accumulation phase uses the one-third CGT discount and 15% fund tax
  • • Pension phase assumes the gain is fully exempt from CGT
  • • Illustrative only — proposed Budget measure is not yet law

DISCLAIMER: This research tool illustrates how CGT outcomes may differ under current settings, the proposed post-1 July 2027 rules, and SMSF ownership for selected assumptions. The proposed CGT changes were announced in the 2026–27 Federal Budget and are not yet law. Seek personalised advice before acting.

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