CGT: 2026 Budget Changes Calculator (Now Law)

Compare your CGT under today's rules vs the legislated 2026-27 Budget regime, effective 1 July 2027.

Update: these changes are now law. The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 received Royal Assent on 26 June 2026 and takes effect from 1 July 2027. This calculator models the announced framework and is being updated for the final legislated details. Figures may differ in edge cases (e.g. purchases after 12 May 2026, new-dwelling carve-outs, charitable-donation offsets).

Sale Details

Purchase Price / Cost Base ($)

Sale Price ($)

Purchase Date

Sale Date

Other Taxable Income ($)

Taxpayer Type

Eligible new build (A7)

Formal 1 Jul 2027 valuation ($, optional — overrides A3 proxy)

Estimates only. Not tax, legal or financial advice.

A1 — CPI = ABS All-Groups 8-capital quarterly, indexation factor to 3dp, no freeze (modeled on pre-1999 method; exact ATO index/rounding not yet specified).
A1b — Future/unpublished quarters projected at 2.5% p.a. (RBA midpoint).
A2 — 30% floor = max(marginal tax on the real gain stacked on other income, 0.30 × indexed gain); exact ATO ordering not yet specified.
A3 — Transition split = market-value reset at 1 Jul 2027 (NOT time pro-rata); 1-Jul-2027 value defaulted to holding-period CAGR proxy, user can override with a formal valuation; exact ATO formula/default not yet specified.
A4 — Interim cohort (purchased 13 May 2026–30 Jun 2027, sold post-1-Jul-2027) modeled as full new regime; the Act's treatment of this cohort is not yet reconciled.
A5 — New-build CGT election modeled as per-asset, made at disposal, irrevocable; procedure not yet specified.
A6 — NG quarantined-loss carry-forward modeled as indefinite; expiry not specified.
A7 — New-build eligibility = not occupied >12 months before acquisition AND a net addition to dwelling stock; statutory threshold not yet specified.
A8 — A released quarantined NG loss is applied to the post-indexation residential-rental capital gain before the 30% minimum-tax test; that gain is itself taxed per its own CGT cohort. Biggest unresolved cross-coupling — flag prominently.

The 2027 CGT and negative gearing changes

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