South African tax year 1 March 2026 to 28 February 2027
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Capital gains tax calculator

Work out the tax on selling shares, a second property, crypto or other assets. SARS includes 40% of your net gain in taxable income after the annual exclusion.

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How CGT works in South Africa

CGT isn't a separate tax: 40% of your net capital gain is added to your taxable income and taxed at your normal rate. The maximum effective rate for individuals is therefore 18% (45% × 40%).

  • Annual exclusion: the first R50,000 of net gains (or losses) each year is ignored (R40,000 before March 2026).
  • Primary residence: the first R3 million of gain on your home is excluded (R2 million before March 2026).
  • Death: the exclusion is R300,000 in the year of death.
  • Crypto: trading as a business is income (fully taxed); investing is capital (CGT). SARS looks at intention, frequency and holding period.

Base cost

Base cost is what you paid plus costs directly related to buying and selling: transfer duty, conveyancing, agent's commission, broker fees and capital improvements (not repairs or maintenance).

Frequently asked questions

What is the CGT annual exclusion for 2026/27?

R50,000 for individuals (it was R40,000 in 2025/26).

How much CGT do I pay on selling a house?

If it's your primary residence, the first R3 million of gain is excluded. For a second property the full gain (less R50,000) is taxed at 40% inclusion.

Is crypto taxed in South Africa?

Yes. Gains are either income or capital depending on whether you trade or invest. Both must be declared on your ITR12.

Last updated 2026-10-10. Sources: SARS rates of tax for individuals, medical tax credit rates, interest exemption, capital gains tax and the rate-per-kilometre schedule on sars.gov.za.