Capital Gains Calculator South Africa 2026 (SARS CGT, 40% Inclusion Rate & Annual Exclusion)
Calculate SARS Capital Gains Tax (CGT) on asset disposals (shares, unit trusts, investments, business assets) in South Africa (ZAR). Applies the 40% individual inclusion rate and R40,000 annual exclusion.
Capital Gains Calculator South Africa
Methodology
Computes Capital Gains Tax according to the Eighth Schedule to the Income Tax Act No. 58 of 1962. Factors in disposal proceeds, allowable base costs, disposal fees (brokerage, legal, transfer), and statutory annual exclusions (R40,000 for natural persons). Applies the official inclusion rates (40% for individuals, 80% for companies and trusts) and determines taxable capital gain added to taxable income.
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User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
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Formula basis
The formula is shown openly and no country rate is inserted automatically.
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Your estimate
AfricalHub is an independent private platform not affiliated with any government agency. Calculations are for educational planning only. Verify official filings with the relevant revenue authority or a qualified professional.
South African Capital Gains Tax Rates Overview (SARS 2025/2026)
| Entity Type | Annual Exclusion | Inclusion Rate | Statutory Tax Rate | Effective Max CGT Rate |
|---|---|---|---|---|
| Individual / Natural Person | R40,000 / year | 40% | 18% to 45% (Marginal) | 18.0% (at top bracket) |
| Individual (Year of Death) | R300,000 (Estate) | 40% | 18% to 45% (Marginal) | 18.0% |
| Registered Company | R0 (None) | 80% | 27% Flat Corporate | 21.6% flat |
| Ordinary Inter Vivos Trust | R0 (None) | 80% | 45% Flat Trust | 36.0% flat |
| Special Trust (Disabled/Minor) | R40,000 / year | 40% | 18% to 45% (Sliding) | 18.0% |
Sources
User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
Frequently asked questions
How is Capital Gains Tax (CGT) calculated for individuals in South Africa?
CGT is not a separate flat tax; it is included in your annual income tax assessment. For individuals, you subtract your base cost and allowable expenses from the selling price to find your capital gain. You subtract the R40,000 annual exclusion, take 40% of the remaining net gain, and add it to your taxable income to be taxed at your personal marginal rate (maximum effective rate of 18%).
What is the SARS annual Capital Gains Tax exclusion for individuals?
Under Paragraph 5 of the Eighth Schedule, individuals receive an annual exclusion of R40,000 on net capital gains per tax year (or R300,000 in the year of death).
What are the inclusion rates for companies and trusts in South Africa?
Companies and trusts have an 80% inclusion rate. For companies, with a 27% corporate tax rate, the effective CGT rate is 21.6%. For ordinary trusts, taxed at a flat 45%, the effective CGT rate is 36%.