What is the CGT inclusion rate in South Africa?

For individuals, 40% of a capital gain is included in taxable income. For companies and close corporations, the inclusion rate is 80%. There is no separate CGT rate — the included portion is taxed at your normal marginal income tax rate.

What is the annual exclusion for CGT?

Individuals and special trusts receive an annual exclusion of R40,000. This means the first R40,000 of net capital gains in a tax year is excluded before the inclusion rate is applied. The annual exclusion is not available to companies or ordinary trusts.

Does CGT apply to my primary residence?

A primary residence exclusion of up to R2,000,000 applies to capital gains on the disposal of your main home. If the gain exceeds R2,000,000, only the excess is subject to CGT. This exclusion is not included in this calculator — enter only the portion of the gain that is taxable.

What are the 2024-25 SARS personal income tax brackets?

For 2024-25: 18% on taxable income up to R237,100; 26% on R237,101–R370,500; 31% on R370,501–R512,800; 36% on R512,801–R673,000; 39% on R673,001–R857,900; 41% on R857,901–R1,817,000; and 45% above R1,817,000. A primary rebate of R17,235 reduces tax payable for individuals under 65.

What is the corporate income tax rate in South Africa?

The standard corporate income tax rate is 27% for tax years ending on or after 31 March 2023. With the 80% inclusion rate, the effective CGT rate for companies is approximately 21.6% (80% × 27%).

How are capital losses treated?

Capital losses in the current year must be offset against capital gains before any annual exclusion or inclusion rate is applied. If losses exceed gains, the net loss is carried forward to future years — it cannot be offset against ordinary income. Subtract any losses from your gross gain before entering the figure here.

South Africa Capital Gains Tax Calculator

Name: South Africa Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your capital gain, taxpayer type, and taxable income to calculate South African CGT using the SARS inclusion rate and annual exclusion.

Your Details

Taxpayer Type

Individual Company

Inclusion rate: 40% for individuals, 80% for companies.

Gross Capital Gain (proceeds minus base cost)

Enter the gain before capital losses and exclusions.

Other Taxable Income (before this gain)

Salary, rental, business profit, etc. for the 2024-25 tax year.

Age Group

Affects the primary / secondary / tertiary rebate applied.

Fill in your details and click Calculate CGT

CGT Summary

CGT Owed

Effective Rate

Net Gain

2024-25 SARS Tax Brackets

Taxable Income	Marginal Rate

Calculation Breakdown

Estimate only — 2024-25 SARS rates. Excludes primary residence exclusion, death/divorce rules, and assessed losses. Consult a registered tax practitioner for personal advice.

Summary

Enter your capital gain, taxpayer type, and taxable income to calculate South African CGT using the SARS inclusion rate and annual exclusion.

How it works

Select whether the taxpayer is an individual or a company.
Enter the gross capital gain (proceeds minus base cost of the asset).
For individuals, enter other taxable income for the year (salary, business income, etc.).
The annual exclusion (R40,000 for individuals) is subtracted from the gross gain.
The inclusion rate (40% individual / 80% company) is applied to the net gain after exclusion.
The included gain is added to taxable income and taxed at the applicable SARS marginal rate.
Your total CGT, effective rate on the gross gain, and net proceeds after tax are displayed.

Use cases

Estimate CGT before selling JSE-listed shares or unit trusts.
Calculate the tax impact of selling an investment property in South Africa.
Compare CGT for an individual versus holding the asset in a company.
Understand how the R40,000 annual exclusion reduces your taxable gain.
Plan asset disposals across tax years to maximize the annual exclusion.
Model after-tax proceeds from selling a small business or goodwill.
Estimate CGT on cryptocurrency disposals under SARS guidance.
Determine how a large capital gain pushes you into a higher SARS bracket.

Frequently Asked Questions

Last updated: 2026-07-24 · Reviewed by Nham Vu