Capital Gains Tax Calculator — SA Investment Property
Estimate your CGT liability when selling a South African investment property under current SARS rules.
Capital Gains Tax Calculator
For South African investment properties — natural persons and companies
* CGT rates: natural persons — 40% inclusion rate, R50,000 annual exclusion. Companies — 80% inclusion rate, no annual exclusion. Primary residence — R2m exclusion. Always consult a tax practitioner before disposal.
Frequently Asked Questions
Common questions about this calculator
▸ What is the capital gains tax rate on property in South Africa?
For natural persons, 40% of the capital gain is included in taxable income and taxed at your marginal rate. At the top marginal rate of 45%, the maximum effective CGT rate is 18%. For companies, 80% is included at 27% company tax — an effective rate of 21.6%.
▸ Is there an exemption on property capital gains tax in South Africa?
Natural persons receive an annual exclusion of R50,000 on capital gains. For primary residences, the first R3 million of capital gain is excluded. Investment properties do not qualify for the primary residence exclusion.
▸ When is capital gains tax payable in South Africa?
CGT is not a separate tax payment — it is included in your income tax assessment for the year in which you sold the property. It is payable when your annual tax return is submitted and assessed by SARS.
▸ How do I reduce CGT on property in South Africa?
Legal strategies include: documenting all capital improvements to increase your base cost, selling in a lower-income year to reduce your marginal rate, holding the property in the right ownership structure, and using the annual R50,000 exclusion. Always consult a registered tax practitioner before any property disposal.
How to Use This Calculator
Enter your base cost (original purchase price plus all capital improvements) and sale price. Add selling costs (agent commission is typically 5–7.5% plus VAT). Select natural person or company — this determines the inclusion rate applied.
Natural persons: 40% inclusion rate, R50,000 annual exclusion. Companies: 80% inclusion rate, no exclusion. CGT is added to your taxable income and assessed with your annual tax return — it is not a separate upfront payment.