Capital Gains Tax (CGT) Calculator South Africa 2026/2027
Reviewed & Verified
Written by the Independent Editorial Team · Reviewed & Verified by Solly Maanaso, CA(SA)
Calculate your capital gains tax instantly — for property, shares, or any other asset — using the official 2026/2027 SARS rates and exclusions.
Step 1 — Who is disposing of the asset?
Step 2 — What is being disposed of?
Why this matters: only your primary residence qualifies for the R3,000,000 exclusion — other assets only receive the R50,000 annual exclusion.
Step 3 — Enter your figures:
To calculate your exact CGT marginal rate, please provide your current annual income details (excluding this capital gain).
Capital gain (or loss)R 0
Primary residence exclusion appliedR 0
Annual exclusion appliedR 0
Net capital gainR 0
Taxable capital gainR 0
Estimated CGT payableR 0
Effective rate on total gain0.00%
Property sale timing matters: For property disposals, your CGT liability is triggered on the date the sale agreement is signed — not when the transfer registers at the Deeds Office. A sale signed in February falls into that tax year, even if transfer only happens months later. This can matter for planning which tax year a large gain falls into. Source: SARS Budget 2026 FAQ
A note on accuracy: SARS's CGT rates page (updated 25 February 2026, reflecting Budget 2026) confirms the primary residence exclusion is R3,000,000. SARS's separate, dedicated Primary Residence page has not yet been updated and still shows worked examples using the prior R2,000,000 figure. This calculator uses the current, Budget-confirmed R3,000,000 figure throughout.
This calculator provides an estimate of your CGT liability based on SARS 2026/2027 rules. For individuals, the calculator dynamically computes your exact marginal tax bracket using the annual income you provide. If no income is provided, it assumes you have R0 other income. Consult a registered tax practitioner for your exact liability and for complex exclusions.
How capital gains tax is calculated
Sale proceeds − Base cost = Capital gain (or loss)
Capital gain − Applicable exclusions (primary residence R3,000,000; annual exclusion R50,000) = Net capital gain
Net capital gain × Inclusion rate = Taxable capital gain
Taxable capital gain added to other taxable income, taxed at the applicable marginal/flat rate = CGT payable
The R3,000,000 primary residence exclusion explained
If the asset being disposed of is your primary residence, the first R3,000,000 of any capital gain or loss is excluded entirely. This is confirmed on the SARS CGT rates page, updated for Budget 2026 (25 February 2026). Source: SARS CGT rates page
If part of your home was used for business or rental purposes:
The exclusion must be apportioned. SARS's own worked example (using the apportionment method, illustrated with the prior R2,000,000 figure but identical in method under the current R3,000,000 exclusion):
If 10% of a residence was used as a home office, and the total capital gain is R3,000,000, the gain attributable to the primary residence portion is R2,700,000 (90% × R3,000,000). The R3,000,000 exclusion is then applied in full against the R2,700,000 primary-residence portion — fully covering it. The remaining R300,000 (the business-use portion) is not covered by the exclusion and is subject to CGT.
Source: SARS — Primary Residence page (apportionment method confirmed; exclusion amount updated to R3,000,000 per the 25 February 2026 CGT rates page)
If you jointly own the property:
The exclusion is apportioned according to ownership interest. If a husband and wife each own 50% of a residence, each is entitled to 50% of the R3,000,000 exclusion — R1,500,000 each.
Source: SARS — Primary Residence page (apportionment principle confirmed; amount updated to current R3,000,000 exclusion)
Acquisition costs (transfer duty, conveyancing/legal fees, agent commission on purchase)
Capital improvements (renovations, extensions — not routine repairs or maintenance)
Selling costs (estate agent commission, legal fees on sale)
Generally excluded
Holding costs (bond interest, rates and taxes, insurance premiums paid during ownership)
Routine repairs and maintenance (as opposed to capital improvements)
Source: SARS — ABC of Capital Gains Tax for Individuals (CGT02)
The common mistake: Entering only your original purchase price (without acquisition costs, improvements, and selling costs) will overstate your capital gain and your estimated tax. Gather all your supporting documents — purchase agreement, transfer duty receipt, renovation invoices, and the sale agreement — before finalising your base cost figure.
Frequently Asked Questions
The primary residence exclusion for 2026/2027 is R3,000,000, confirmed on the SARS CGT rates page (updated 25 February 2026, following Budget 2026). This means the first R3,000,000 of any capital gain or loss on the disposal of your primary residence is excluded from CGT entirely. Note that a separate SARS page (the dedicated Primary Residence page) has not yet been updated and still shows examples using the prior R2,000,000 figure — R3,000,000 is the current, Budget-confirmed amount.
The annual exclusion for individuals and special trusts is R50,000 per tax year. This applies to the total of all your capital gains and losses for the year (across all assets, not per asset) and is separate from — and in addition to — the R3,000,000 primary residence exclusion if applicable.
The inclusion rate for individuals and special trusts is 40%, giving a maximum effective CGT rate of 18%. For companies, the inclusion rate is 80%, giving a maximum effective rate of 21.6%. For other (non-special) trusts, the inclusion rate is also 80%, giving a maximum effective rate of 36%. Budget 2026 made no changes to these percentages — only the exclusion amounts (such as the primary residence exclusion) changed.
CGT liability is triggered on the date the sale agreement is signed, not when the property transfer registers at the Deeds Office. This means if you sign a sale agreement in February 2026, the resulting gain falls into the 2025/26 tax year (ending 28 February 2026), even if the transfer only occurs months later, in a different tax year. This timing detail matters for tax planning around large property disposals.
Yes. If part of your primary residence was used for business or rental purposes, the capital gain must be apportioned based on the percentage of floor area used for that purpose. For example, if 10% of the home was used as a home office and the total gain is R3,000,000, then R2,700,000 (90%) is attributable to the primary residence and is covered by the R3,000,000 exclusion, while the remaining R300,000 (the business-use portion) is subject to CGT.
No, they are separate exclusions for different situations. The primary residence exclusion (R3,000,000) applies to the sale of your home. The small business disposal exclusion is R2,700,000 (increased from R1,800,000 in Budget 2026) and applies specifically to individuals aged 55 or older disposing of a small business with a market value not exceeding R15,000,000 (increased from R10,000,000).
SARS — Capital Gains Tax rates — sars.gov.za/tax-rates/income-tax/capital-gains-tax-cgt/ (updated 25 February 2026 — authoritative source for R3,000,000 primary residence exclusion, R50,000 annual exclusion, R440,000 year-of-death exclusion)
SARS — Budget 2026 FAQ — sars.gov.za (inclusion rates; maximum effective rates; R2,700,000 small business exclusion; property timing rule)
SARS — Primary Residence — sars.gov.za/types-of-tax/capital-gains-tax/transactions-between-connected-persons/primary-residence/ (apportionment method for home office use and joint ownership — note: examples on this SARS page use the prior R2,000,000 figure)
SARS — ABC of Capital Gains Tax for Individuals (CGT02) — sars.gov.za (base cost; disposal events; registration)
Last reviewed: June 2026. Next review: after Budget Speech February 2027 — verify all exclusion amounts and inclusion rates; check whether SARS has updated the Primary Residence page to reflect R3,000,000.