Important: For illustrative purposes only. Not financial or tax advice. Consult a registered accountant before making any decisions.
2026-27 Federal Budget · 12 May 2026 · Not yet legislated
Capital Gains Tax Changes from 1 July 2027

Should you sell before
or after July 2027?

The proposed new rules replace the 50% CGT discount with inflation indexation and a 30% minimum tax — but only on gains made after 1 July 2027.

🏠 Your home is not affected. The main residence exemption is unchanged — CGT only applies to investment properties and other assets, not your primary place of residence.

1 What type of property is this?
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Your home is CGT exempt

Your primary place of residence (PPOR) is completely exempt from Capital Gains Tax. The 2027 CGT changes do not affect this exemption — it remains fully intact.

This calculator is designed for investment properties and other CGT assets. If you own an investment property in addition to your home, start again and select "Investment property."

Grey areas to check with your accountant: renting out part of your home, using it partly for business, or having moved out and rented it (6-year absence rule may apply).

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New builds have a special exemption

Investors in newly built residential properties can choose, on disposal, between the current 50% CGT discount OR the new indexation and 30% minimum tax regime — whichever is more favourable.

Because new build investors have the choice, the 2027 changes are far less impactful for you. Speak to your accountant to determine which method will be better when you sell.

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The changes apply to all CGT assets

The proposed CGT changes apply to all assets held by individuals, trusts and partnerships — not just property. This includes shares, ETFs, managed funds, and other investments held outside superannuation.

Superannuation funds are not affected — they retain their one-third CGT discount. You can still use this calculator as a guide for any CGT asset you own.