The Disposal

The year of assessment in which you sold the asset (1 March – 28/29 February).
The amount you sold the asset for.
R
What you originally paid, plus improvement and acquisition/disposal costs (e.g. agent commission, transfer costs).
R
Your annual taxable income from salary and other sources. This sets the marginal rate at which the gain is taxed.
R
Age determines your primary, secondary, or tertiary tax rebate.
Under 6565–7475+
40 years old
If this was your main home, the first R3 000 000 of the gain is excluded.

Estimate only, for individuals (not companies or trusts). Assumes a single disposal and does not account for capital losses carried forward, roll-overs or the year-of-death exclusion. Consult a registered tax professional for your situation.

Capital Gains Tax Payable

R 63 290

On a capital gain of R 500 000.

Taxable Portion

R 180 000

Effective Rate on Gain

12.7%

2027 (Mar 2026 – Feb 2027)

Gain After Tax

Detailed Calculation

Capital GainR 500 000
Annual Exclusion− R 50 000
Inclusion Rate (40%)R 180 000
Added to Taxable IncomeR 180 000
Capital Gains TaxR 63 290
Taxed at your marginal rate — max effective CGT rate is 18%.