Capital Gains Tax on Common Gains, 2026/27
Figures current at 19 October 2026. Source: TradeAnswers.
CGT payable in rand, individual under 65, full R50,000 annual exclusion available| Capital gain | Other income R250,000 | Other income R400,000 | Other income R600,000 | Other income R900,000 | Other income R2,000,000 |
|---|
| R50,000 | R0 | R0 | R0 | R0 | R0 |
| R75,000 | R2,600 | R3,100 | R3,600 | R4,100 | R4,500 |
| R100,000 | R5,200 | R6,200 | R7,200 | R8,200 | R9,000 |
| R150,000 | R10,400 | R12,400 | R14,400 | R16,400 | R18,000 |
| R200,000 | R15,600 | R18,600 | R21,600 | R24,600 | R27,000 |
| R300,000 | R26,000 | R31,000 | R36,126 | R41,000 | R45,000 |
| R500,000 | R49,145 | R58,290 | R67,326 | R73,800 | R81,000 |
| R750,000 | R80,145 | R94,290 | R106,326 | R114,800 | R126,000 |
| R1,000,000 | R116,135 | R132,816 | R147,186 | R155,800 | R171,000 |
| R2,000,000 | R273,021 | R294,676 | R311,186 | R319,800 | R351,000 |
Effective CGT rate on the gain| Capital gain | Other income R250,000 | Other income R400,000 | Other income R600,000 | Other income R900,000 | Other income R2,000,000 |
|---|
| R50,000 | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
| R75,000 | 3.5% | 4.1% | 4.8% | 5.5% | 6.0% |
| R100,000 | 5.2% | 6.2% | 7.2% | 8.2% | 9.0% |
| R150,000 | 6.9% | 8.3% | 9.6% | 10.9% | 12.0% |
| R200,000 | 7.8% | 9.3% | 10.8% | 12.3% | 13.5% |
| R300,000 | 8.7% | 10.3% | 12.0% | 13.7% | 15.0% |
| R500,000 | 9.8% | 11.7% | 13.5% | 14.8% | 16.2% |
| R750,000 | 10.7% | 12.6% | 14.2% | 15.3% | 16.8% |
| R1,000,000 | 11.6% | 13.3% | 14.7% | 15.6% | 17.1% |
| R2,000,000 | 13.7% | 14.7% | 15.6% | 16.0% | 17.5% |
Effective CGT rate by marginal bracket, 2026/27| Marginal rate | Effective CGT rate (40% inclusion) | Taxable income band 2026/27 |
|---|
| 18.0% | 7.2% | R0 to R245,100 |
| 26.0% | 10.4% | R245,101 to R383,100 |
| 31.0% | 12.4% | R383,101 to R530,200 |
| 36.0% | 14.4% | R530,201 to R695,800 |
| 39.0% | 15.6% | R695,801 to R887,000 |
| 41.0% | 16.4% | R887,001 to R1,878,600 |
| 45.0% | 18.0% | R1,878,601 and above |