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CGT tax calculator (including main residence exemption and rental history)

Work out how much of your home's capital gain is exempt — model its full history of living in it, renting it out, and leaving it vacant.

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Timeline

From 2015-01-01

From 2018-01-01

Until 2026-01-01 (sale date)

Marginal rate
$

Estimated CGT payable

$13,099

81.8% of the ownership period is exempt (3287 of 4018 days).

Gross capital gain
$480,000
Apportioned taxable gain
$87,327
50% discount applied
Yes — $43,664
Net taxable gain
$43,664
  1. 1

    Stage 1: main residence — fully exempt

    2015-01-01 to 2018-01-01 (1096 days) is fully exempt.

  2. 2

    Stage 2: rented — partially exempt

    2018-01-01 to 2026-01-01 (2922 days): 2191 days exempt under the 6-year absence rule, 731 days taxable beyond it.

  3. 3

    Calculated gross capital gain

    Sale proceeds ($890,000) minus cost base ($410,000).

    $480,000.00

  4. 4

    Apportioned the taxable gain

    731 taxable days out of 4018 relevant ownership days.

    $87,327.03

  5. 5

    Applied the 50% CGT discount

    Held for 4018 days (12+ months in total).

    $43,663.51

  6. 6

    Estimated CGT payable

    Net taxable gain of $43663.51 taxed at 30%.

    $13,099.05

Assumptions

  • Assumes Australian tax residency for the full ownership period.
  • The 6-year absence rule is only applied to a rented/vacant/business-use stage that immediately follows a main residence stage.
  • No cost-base reset applied — provide a market value at first income use for a more accurate result if the property was rented out after being your main residence.