This calculator applies SARS's capital gains tax rules, the R50,000 annual exclusion and 40% inclusion rate, to your capital gain, then taxes the included portion at your marginal income tax rate.
Enter your total capital gain for the year and your other annual taxable income, and the calculator returns the tax owed specifically on the gain.
This calculator is for educational purposes only, uses 2026/27 SARS tax brackets, and doesn't account for other deductions or rebates. Not suitable for forex/CFD profits classified as revenue, use our Forex Trading Tax Calculator for those.
SARS allows the first R50,000 of net capital gains in a tax year to be excluded from tax entirely, for individuals. Only the amount above that threshold is subject to the 40% inclusion rate before being taxed at your marginal rate.
Rather than taxing your full capital gain, SARS includes only 40% of it in your taxable income for the year, that 40% portion is then taxed at your own marginal income tax rate, not a separate flat capital gains rate.
Not necessarily, forex and CFD trading profits are often classified as revenue (taxed in full at your marginal rate) rather than capital gains, depending on your trading frequency and intent. For that classification and calculation, use our dedicated Forex Trading Tax Calculator instead.
The R50,000 exclusion applies once per tax year in total, covering your combined net capital gains across all applicable disposals during that year, not separately for each individual transaction or asset sold.
Generally, gains from occasional, longer-term investment disposals (shares held for genuine investment purposes) are treated as capital gains, while frequent, short-term trading activity is more often classified as revenue by SARS, taxed differently and at your full marginal rate.
The R50,000 annual exclusion applies broadly to capital gains across most asset classes for individuals, though property has some additional specific rules (like the primary residence exclusion) not reflected in this general calculator.
Capital losses can offset capital gains within the same tax year, reducing your net taxable gain before the exclusion and inclusion rate are applied, this calculator assumes you're entering your net gain after any such offsetting.
Generally, if your total net capital gain for the year is fully covered by the exclusion, there's minimal or no tax owed, but you should still keep records and consult SARS guidance or a tax professional on your specific declaration obligations.
No, companies and trusts face a different, generally higher inclusion rate than individuals, this calculator specifically uses the individual taxpayer rate and exclusion, not applicable to corporate or trust structures.