CGT Impact Calculator

Compare old rules (50% discount) vs new rules (CPI indexation + 30% floor) effective from 1 July 2027. ATO source →

Account type

New CGT rules apply from 1 July 2027. 50% discount replaced with CPI indexation. Minimum 30% tax on gains.

Super funds are explicitly excluded from the new CGT rules. CGT inside super remains at 10% effective (1/3 discount on the 15% fund tax rate), regardless of growth. Franked dividends inside super face 0% effective tax — excess credits offset contributions tax.

Marginal tax rate

34.5%
$45k–$135k

39%
$135k–$190k

47%
$190k+

All rates include 2% Medicare levy (e.g. 39% = 37% marginal + 2% Medicare)

Capital amount

$50,000

Capital growth p.a.

9.0%

Holding period (years post-July 2027)

Super fund — CGT rules unchanged

Superannuation funds are explicitly excluded from the 2027 CGT reforms. The existing 1/3 CGT discount continues to apply inside super, making the effective CGT rate 10% on gains held 12+ months — regardless of asset growth rate.

Capital invested	$50,000
End value (after growth)	$118,368
Capital gain	$68,368
Discounted gain (1/3 off)	$45,579
Super fund CGT at 15%	$6,837
Effective CGT rate	10.0%
After-tax proceeds	$111,531
Fully franked div tax inside super	0% (excess credits)

Old rules — 50% discount

Capital invested	$50,000
End value	$118,368
Capital gain	$68,368
50% discount applied	$34,184
Tax at marginal rate	$13,332
Effective CGT rate	19.5%
After-tax proceeds	$105,036

New rules — indexation + 30% floor

Capital invested	$50,000
End value	$118,368
Indexed cost base (CPI 3%)	$67,196
Taxable gain after indexation	$51,172
Tax (higher of marginal or 30%)	$19,957
Effective CGT rate	29.2%
After-tax proceeds	$98,411

Extra tax under new rules

$6,625

Effective CGT rate increase

+9.7%

Indexation covers

25.1%

of total gain

Old rules (50% of 39% = 19.5%) New rules (CPI indexation + 30% floor) Franked dividend tax (reference) Super CGT (10%)

Super fund — CGT rules unchanged