Country tax profile · 2026
Australia capital gains tax
Applies
capital gains tax for individuals
How Australia taxes capital gains
Net capital gains taxed at marginal income rates; 50% CGT discount for assets held >12 months by resident individuals
Compiled by MyNomadWorld for Australia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Australia compares
57 of 197 countries we track have no capital gains tax for individuals. Australia is not one of them.
Who is a tax resident of Australia?
Resident under the 'resides' test, domicile test, 183-day test, or Commonwealth superannuation test
Related Australia taxes
Moving to Australia?
Get matched with a vetted Australia tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Australia capital gains tax FAQ
What is the capital gains tax rate in Australia?
Net capital gains taxed at marginal income rates; 50% CGT discount for assets held >12 months by resident individuals