Use this capital gains tax calculator to estimate CGT in South Africa when you sell an asset like property, shares, crypto, or a business asset. Enter your proceeds, base cost, and selling costs. The calculator applies the CGT inclusion rate for your taxpayer type and shows an estimated tax amount (based on the tax rate you select).
Capital gains tax calculator for South Africa
Estimate CGT on an asset disposal. Enter proceeds, base cost, and allowable costs. Choose your taxpayer type and tax rate to estimate CGT payable.
Helpful references: SARS CGT overview · SARS primary residence · SARS company tax rates
How capital gains tax works in South Africa
Capital gains tax (CGT) is part of income tax in South Africa. When you sell an asset for more than its base cost, you may have a capital gain. SARS then taxes a portion of that gain by including it in your taxable income using an inclusion rate.
What this capital gains tax calculator does
This calculator estimates CGT by:
- Calculating your capital gain (proceeds minus base cost and allowable costs).
- Applying the annual exclusion where you are eligible (for individuals and special trusts).
- Applying the inclusion rate for your taxpayer type (individual, company, trust).
- Applying a tax rate (your marginal rate, or a company/trust rate) to estimate CGT payable.
Simple CGT formula used
- Capital gain = proceeds − (base cost + improvements + selling costs + other allowable costs)
- Net capital gain = capital gain − exclusions (where eligible)
- Taxable capital gain = net capital gain × inclusion rate
- Estimated CGT payable = taxable capital gain × tax rate
Common costs that can affect the base cost
Many disposals allow certain costs to be added to base cost or deducted from proceeds. Examples often include improvements and disposal costs (like agent commission). Keep supporting invoices and records, because SARS can ask for them.
Primary residence and CGT
Primary residence disposals can receive special CGT treatment. In many cases, SARS rules can allow part of the gain to be excluded, and there is also a practical rule linked to proceeds. Because primary residence cases can be nuanced (for example, business use or partial periods), treat the calculator output as a guide and confirm your facts before relying on it.
FAQ: capital gains tax calculator for south Africa
How do I calculate capital gains tax in South Africa?
You calculate your capital gain (selling price minus base cost and allowable costs), apply any exclusions you qualify for, apply the inclusion rate for your taxpayer type, then apply your tax rate to estimate CGT payable.
What is the annual CGT exclusion?
Individuals and special trusts can generally reduce their net capital gain by an annual exclusion amount. The annual exclusion is higher in the year of death for individuals.
What is the inclusion rate for capital gains?
The inclusion rate is the percentage of your net capital gain that SARS includes in taxable income. It differs by taxpayer type (individual, company, trust).
Do companies pay capital gains tax?
Companies do not pay CGT as a separate tax. Instead, a portion of the capital gain is included in taxable income and taxed at the company rate. This calculator estimates the tax by applying an inclusion rate and a company tax rate.
Does this calculator replace a tax practitioner?
No. CGT can be affected by capital losses, residency status, asset type rules, apportionment, and documentation. Use this tool as a quick estimate and confirm final numbers with SARS guidance or a professional.
 on property, shares and other assets. Apply the annual exclusion, inclusion rates, and estimate CGT payable.){kind=link}