Capital Gains Tax — South Africa, 2026/27.
Estimate the CGT on your property, share or crypto disposal in under 60 seconds. The R3 000 000 primary-residence exclusion is handled automatically for sales on or after 1 March 2026.
Inputs
Was this your primary residence?
R3 000 000 exclusion applies to disposals on/after 1 March 2026 (R2 000 000 before).
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Step-by-step guided filing for your CGT disposal.
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Method
How this works
Capital gains tax in SA is not a separate tax — it's a portion of your gain folded into your income for the year, then taxed at your marginal rate. We follow SARS' formula precisely:
- Capital gain = proceeds − base cost.
- Subtract the primary-residence exclusion (R3 000 000 for 2026/27 disposals on/after 1 March 2026).
- Subtract any unused portion of the R40 000 annual exclusion.
- Multiply the result by the 40% inclusion rate to get the taxable capital gain.
- Add the taxable capital gain to your other taxable income, then compute PAYE on the new total. The difference between that and your no-gain PAYE is the CGT.
Because step 5 uses the bracketed PAYE table, the gain may be taxed at more than one marginal rate — that's normal and expected. We surface both the headline rate touched and the effective rate on the full pre-exclusion gain.
FAQ
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