How is capital gains tax estimated on this page?
Capital gain is proceeds minus base cost. Exclusions are applied first, then inclusion rate and tax rate.
Estimate capital gains tax for individuals and companies using SARS CGT exclusions and inclusion rates.
Individual annual exclusion: R40,000. Primary residence exclusion: up to R2,000,000.
This calculator estimates CGT from capital gain, exclusions, inclusion rate, and tax rate.
| Item | Value |
|---|---|
| Individual annual exclusion | R 40 000,00 |
| Individual primary residence exclusion | R 2 000 000,00 |
| Individual inclusion rate | 40% |
| Company inclusion rate | 80% |
| Company income tax rate | 27% |
Capital gain is proceeds minus base cost. Exclusions are applied first, then inclusion rate and tax rate.
Annual exclusion of R40,000 and optional primary residence exclusion up to R2,000,000.
Individual inclusion rate is 40%. Company inclusion rate is 80%.