How is capital gains tax on property calculated in South Africa?

CGT in South Africa is calculated on the gain (selling price minus base cost). The base cost includes the original purchase price plus capital improvements plus allowable acquisition and disposal costs (transfer duty, conveyancing, estate agent commission). Individuals get a R 3 million primary residence exclusion and a R 50,000 annual exclusion. The remaining net gain is then multiplied by an inclusion rate (40% for individuals, 80% for companies and non-special trusts) to derive the taxable capital gain, which is taxed at your marginal income tax rate.

Do I pay CGT on the sale of my primary residence?

Individuals can exclude the first R 3,000,000 of gain on the sale of a primary residence (the home they ordinarily live in). Any gain above that amount is taxable. The exclusion does not apply to companies or non-special trusts and is not pro-rated for the portion of the property used as a primary residence.

What is the CGT inclusion rate in 2026/2027?

For the 2026/2027 tax year, the inclusion rate is 40% for individuals and special trusts, and 80% for companies and non-special trusts. The effective maximum CGT rate is therefore 18% for individuals (45% marginal × 40%) and 21.6% for companies (27% corporate × 80%).

Selling · Calculator

Estimate the tax on your gain.

SARS 2026/2027 capital gains tax on a residential property sale — with the R3 million primary-residence exclusion, annual exclusion, and the correct inclusion rate for your entity.

2026/2027 tax yearIndividual / company / trustMarginal or bracket rate

Capital Gains Tax Calculator

Estimate the CGT on your property sale using 2026/2027 SARS rates.

Entity Type

IndividualCompanySpecial TrustNon-Special Trust

Selling Price

Purchase Price (Base Cost)

Capital Improvements

Additions, renovations, or other capital improvements that enhanced the property’s value.

Allowable Costs

Include transfer duty paid on purchase, conveyancing fees, estate agent commission on sale, and other professional fees directly related to the purchase or sale.

Primary Residence

Is this the home you ordinarily live in?

How would you like to determine your tax rate?

Enter taxable incomeI know my tax bracket

Annual Taxable Income (excl. capital gain)

Your taxable income before this capital gain is added. This determines the marginal tax rate applied to your gain.

How it works

How CGT on property works

Capital gains tax is calculated on the gain (selling price minus base cost), not the selling price itself. The base cost includes your original purchase price, capital improvements, and allowable acquisition and disposal costs such as transfer duty, conveyancing fees, and estate agent commission.

Individuals get two key exclusions: a R 3 million primary residence exclusion if the property is the home you ordinarily live in, and an annual R 50,000 exclusion applied to any remaining gain. Whatever’s left is multiplied by the inclusion rate (40% for individuals and special trusts, 80% for companies and non-special trusts) and added to your taxable income for the year, where it’s taxed at your marginal rate.

Caveats

Properties acquired before 1 October 2001 use special valuation methods not covered by this calculator
Deceased estate disposals have different exclusion amounts
VAT-registered sellers are taxed under the VAT Act, not CGT
This is an estimate — consult a registered tax practitioner before filing

Transfer Cost Calculator

What the buyer will pay on the other side.

Seller's guide to a property transfer

End-to-end overview for sellers — clearance, bond cancel, CGT.