What is the South Africa capital gains tax rate in 2026/27?

South Africa includes 40% of a natural person's net capital gain, or 80% for companies and ordinary trusts, in taxable income. The resulting maximum effective rates are 18%, 21.6% and 36% respectively.

What are the 2027 CGT exclusions?

For the 2027 assessment year, SARS lists a R50,000 annual exclusion for natural persons and a R3 million qualifying primary-residence exclusion. Conditions and apportionment can limit residence relief.

Is this an official SARS assessment?

No. It is a local planning estimate, not an ITR12 return, assessment, filing instruction or payment amount.

South Africa CGT Calculator 2026/27

Disposal and taxpayer details

Use this version only when the disposal falls in the 2027 year of assessment.

Taxpayer type

Disposal dateFor property, SARS says the disposal date is generally when the sale agreement is signed.

Asset treatment

Disposal proceeds (R)

Acquisition or verified valuation-date cost (R)For pre-1 October 2001 assets, enter a professionally supported valuation-date base cost.

Qualifying acquisition costs (R)

Qualifying improvement costs (R)Repairs and private holding costs do not automatically form part of base cost.

Qualifying disposal costs (R)

Other capital gains this year (R)

Other capital losses this year (R)

Assessed capital loss brought forward (R)

Other taxable income before this taxable capital gain (R)The engine compares normal tax before and after the taxable capital gain across the 2027 progressive bands.

I confirm this is an in-scope 2027 disposalNot a special trust, deceased estate, non-resident indirect holding, donation, emigration event, part-disposal, personal-use exclusion, small-business retirement exclusion or revenue/trading gain.

Direct answers for the 2026/27 rules

What is the CGT rate?

CGT is part of income tax, not a separate flat tax. The engine includes 40% of an individual's net capital gain or 80% for a company or ordinary trust, then estimates the extra normal tax.

Which exclusions does this calculator model?

It models the standard R50,000 annual exclusion for natural persons and up to R3 million for a user-confirmed qualifying primary residence, apportioned by qualifying-use and ownership percentages.

What does it deliberately leave out?

Special trusts, year-of-death treatment, the small-business disposal exclusion, non-resident cases, revenue gains, personal-use assets, part disposals, donations, emigration and valuation disputes need transaction-specific review.

Sources & verification

SARS CGT rates and exclusions: 2027 inclusion outcomes and updated exclusions.
SARS rates for individuals: 2027 progressive tax table.
SARS Comprehensive Guide to CGT, Issue 9: calculation and scope guidance.

Official sources reviewed 22 July 2026.

Report calculation error

Privacy and evidence

All values stay in this browser tab. There is no API call, account write, autosave or analytics payload containing your figures. TXT is generated locally.

Keep: disposal agreement, valuation and base-cost records, improvement invoices, ownership and residence-use evidence, and capital-loss schedules.