Capital Gains Tax on Investment Property — Australian Guide 2026

Capital gains tax on property is not a separate tax — the gain is added to your assessable income for the year of sale and taxed at your marginal rate.

How is CGT calculated on investment property?

Calculate your capital gain (sale price minus cost base). Apply the 50% discount if held 12+ months. Add the discounted gain to your taxable income and pay tax at your marginal rate.