Capital gains tax calculator 2026/27

Enter your capital gain and your other taxable income. You get the extra tax the gain adds to your bill for the year.

In South Africa a capital gain is not taxed on its own: part of it is added to your taxable income and taxed at your normal rates.

How it's calculated

If the gain is on your primary residence, the first R 3 000 000 of the gain is excluded.
Your capital gains for the year, less the annual exclusion of R 50 000, give the net capital gain.
40% of the net capital gain is added to your taxable income.
The CGT is the difference between the tax on your income with and without that amount.

A gain of R300 000 on shares, with R500 000 of other income, adds R100 000 to your taxable income and R34 490 to your tax.

What is the highest effective CGT rate?

For individuals it is 18%: 40% of the gain taxed at the top income tax rate of 45%.

Is the annual exclusion different in the year of death?

Yes. In the year a person dies, the annual exclusion is R 440 000 instead of R 50 000.

Do I pay CGT on a tax-free savings account?

No. Growth in a tax-free investment is exempt from income tax, including tax on capital gains.

Inclusion rate: The part of your net capital gain that is added to taxable income: 40% for individuals.
Annual exclusion: The part of your capital gains for the year that is not taxed.

Up-to-date official data

Data checked against the official source on 14 October 2026.

We check the official sources automatically, every day.