Capital Gains Tax Calculator

Estimate your CGT payable for individuals or companies.

Taxpayer Type

Proceeds (Selling Price)

Base Cost (Original Purchase Price + Costs)

Marginal Tax Rate (%)

Calculation Summary

Estimated CGT Payable

R 0

Total Capital Gain:R 0

Taxable Capital Gain:R 0

This is an estimate, not tax advice. This calculator is provided for general guidance only. It applies standard rates and thresholds and cannot account for your full circumstances — rebates, exemptions, exclusions, prior assessments, or rules specific to your entity type may change the result materially.

This tool assumes the top marginal rate unless you change it, and does not apply the primary residence exclusion, roll-over relief, or exclusions on death. Actual CGT is frequently lower.

Rates and thresholds change, most commonly at the start of the tax year in March. Always confirm figures against the current SARS tables before relying on them, and speak to a registered practitioner before making a financial or compliance decision. My Accountant accepts no liability for any action taken on the basis of a figure produced here.

Speak to one of our practitioners for advice on your specific situation.

How SARS Calculates Capital Gains Tax (Eighth Schedule)

Under the Eighth Schedule to the South African Income Tax Act 58 of 1962, Capital Gains Tax (CGT) is not a separate tax but forms part of income tax. Your capital gain is calculated as Proceeds minus Base Cost. Natural persons qualify for an annual exclusion (R40,000) and a R2 million primary residence exclusion, with 40% of the net capital gain included in taxable income and taxed at your marginal rate (effective maximum 18%). Companies and trusts have an 80% inclusion rate, resulting in an effective CGT rate of 21.6% for companies (80% × 27%) and 36% for trusts (80% × 45%).

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