Small Business Capital
Gains Tax Calculator

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Basic Calculator

Before Small Business CGT Concessions

Income tax payable
Basic Calculator

After Small Business CGT Concessions

Income tax payable
Savings from obtaining access to

The Small Business CGT Concessions


The Basic Calculator has limited functionality and should not be relied upon to provide a comprehensive calculation of capital gains tax (which is income tax on capital gains) payable.  In particular:

  • It assumes that there are no capital losses available to reduce the capital gain.
  • It assumes that the discount percentage for discount capital gains (broadly for assets held for at least 12 months) is 50% whereas it could be a lower amount depending on certain circumstances.
  • It does not cater for situations where individuals have previously utilised some of their CGT retirement exemption lifetime limit of $500,000.
  • It does not cater for capital gains arising subsequent to an application of the small business roll-over if a suitable replacement asset is not acquired or retained.
  • It assumes capital gains derived by individuals and trusts are ultimately subject to income tax at the top marginal rate for individuals (45%) plus Medicare levy (2%), and capital gains derived by companies are subject to income tax at 30% ignoring potentially reduced rates for base rate entities.
  • It does not specifically cater for the taxation of distributions of profits from interposed entities to ultimate individual owners (e.g. distributions of capital gains from companies or unit trusts to individual shareholders or unitholders).

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