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South Africa CGT Calculator 2025

Calculate Capital Gains Tax with Inclusion Rates and Exclusions.

💼 Asset Details

Asset Type

Proceeds (Sale Price)

Base Cost (Purchase)

Other Allowable Costs (R) Improvements, Transfer Duty, Legal Fees

👤 Taxpayer Profile

Other Taxable Income (R) Salary, Interest, etc. (Crucial for rate calc)

Taxpayer Type

Apply Annual Exclusion (R40,000)

💵 Tax Summary

Enter values to compute CGT.

SARS CGT Rates 2025

Inclusion Rates

Individuals & Special Trusts: 40%
Companies: 80%
Trusts: 80%

Only the "included" portion is added to taxable income.

Exclusions (Individuals)

Annual Exclusion: R40,000
Primary Residence: R2 Million
Small Business (Lifetime): R1.8 Million

Understanding South Africa Capital Gains Tax

🏠 Private Residence Relief (Primary Residence Exclusion)

Your main home is usually exempt from CGT (up to R2 Million):

Full relief (up to R2 Milllion) if occupied as primary residence.
Covers land up to 2 hectares used for domestic purposes.
Must be owned by a natural person or special trust.

💼 Business Asset Disposal Relief (Small Business Exclusion)

A lifetime exclusion of up to R1.8 Million applies to qualifying business disposals:

R1.8 million lifetime limit per individual (Natural Persons).
Must meet qualifying conditions (Over age 55, ill-health, or death).
Market value of all business assets must not exceed R10 Million.

📅 Reporting Requirements

Annual Return (ITR12): Report capital gains and losses in your annual income tax return.

Provisional Tax: Significant capital gains should be factored into your provisional tax estimates (August and February) to avoid penalties.

💡 Allowable Costs (Base Cost)

Reduce your gain by deducting:

Purchase costs (Transfer duty, legal fees, bond costs).
Improvement costs (Extensions, renovations - not repairs).
Disposal costs (Estate agent commission, advertising, valuation fees).

Disclaimer: This calculator provides estimates based on SARS 2025 tax year rates (1 Mar 2024 - 28 Feb 2025). Actual deductions may vary based on your specific circumstances. Consult with a registered tax practitioner or SARS for official advice.