Crypto CGT Calculator Australia
Estimate capital gains tax on a crypto disposal using your cost base, sale proceeds, holding period, and marginal tax rate. Based on current rules — see the 2027 reform notice below.
The 50% CGT discount is changing from 1 July 2027
Announced in the Budget 2026–27 on 12 May 2026, the 50% CGT discount will be replaced for individuals, trusts and partnerships from 1 July 2027. The replacement is:
- →Cost base indexation tied to CPI (similar to the pre-1999 regime), so only the real gain above inflation is taxable.
- →A 30% minimum tax rate on real capital gains — taxpayers on a lower marginal rate pay extra to bring the rate up to 30%.
Crypto is treated as a CGT asset by the ATO, so this reform captures crypto held by individuals, trusts and partnerships. SMSFs and superannuation funds are excluded and continue under existing rules. Disposals up to 30 June 2027 use the current 50% discount this calculator models. Disposals from 1 July 2027 use the new arrangements (with split treatment for assets bought before then and sold after).
Source: Budget 2026–27 — Negative Gearing and Capital Gains Tax Reform fact sheet
Your disposal
Purchase price + fees + on-chain costs at acquisition.
AUD value received on disposal, net of exchange fees.
≥ 12 months unlocks the 50% CGT discount for individuals (current rules, until 30 June 2027).
Applies above the levy threshold — typically ~$26k taxable income for singles.
Estimated outcome
Gross capital gain (loss)
$15,000
12-month CGT discount applied
50% discount applied (current rules — see reform note below)
-$7,500
Assessable capital gain
$7,500
Income tax at marginal rate
$2,250
Medicare levy (2%)
$150
Estimated total CGT
$2,400
Estimated take-home from disposal
$22,600
Effective tax rate on gross gain: 16.0%
General information only
This calculator gives an indicative CGT outcome for an Australian resident individual disposing of crypto held as a CGT asset under current rules (disposals up to 30 June 2027). It does not handle CGT events involving SMSFs, companies, trusts, partial disposals, share-of-pool cost-base methods (FIFO/LIFO), wash sales, or the personal-use asset exemption. It also assumes the entire assessable gain falls within your selected marginal bracket — large gains can push you into a higher tier. From 1 July 2027 the calculation will change (see reform notice below). Verify your position with a registered tax agent or the ATO.
Calculation runs entirely in your browser.
General information only — not personal advice
The crypto CGTinformation on this page is general in nature and reflects publicly available Australian Taxation Office (ATO) and Australian Securities & Investments Commission (ASIC) guidance at the time of writing. It is not financial, taxation, or legal advice. Rules and rates change. Please confirm with a registered tax agent, licensed financial adviser, or the ATO before acting.
Marginal tax rates shown reflect the FY 2024-25 brackets for Australian resident individuals (verify at ato.gov.au). The Medicare levy is 2% above the levy threshold (currently ~$26,000 for singles). The 50% CGT discount applies to disposals up to 30 June 2027 per Subdivision 115-A ITAA 1997. From 1 July 2027 the discount is replaced for individuals, trusts and partnerships with cost base indexation and a 30% minimum tax rate on real gains (Budget 2026–27). SMSFs (33.3% effective discount) and superannuation funds are excluded from the reform. Companies receive no discount. Crypto-to-crypto trades are CGT events under TD 2014/26. Personal-use asset exemption has a $10,000 threshold per ATO QC 42159.
Last reviewed by Auravest: 15 May 2026
How crypto CGT works in Australia
Step 1 — Establish your cost base
Cost base is what you paid for the crypto in AUD, plus acquisition fees and on-chain costs. If you bought BTC on an exchange, the AUD purchase price plus exchange fee is your cost base. For DeFi positions, gas paid at acquisition can also be included.
Step 2 — Calculate your gross gain
Gross gain (or loss) = sale proceeds in AUD minus cost base. Sale proceeds is what you received on disposal, including the AUD value of crypto-for-crypto swaps (ATO treats these as a CGT event).
Step 3 — Apply the 12-month CGT discount (current rules)
Under current rules — disposals up to 30 June 2027 — if you held the crypto for 12 months or more before disposal, and you're an Australian resident individual, you can apply a 50% CGT discount on the assessable portion of the gain. Trusts use 50%; companies don't get the discount. From 1 July 2027 this discount is being replaced (see reform notice).
Step 4 — Apply your marginal tax rate (plus Medicare levy)
The assessable gain (after discount) is taxed at your marginal income tax rate. CGT is added to your assessable income, so a large gain can push you into a higher bracket. The 2% Medicare levy applies on top for most earners above the levy threshold.
Capital losses
If your disposal produced a loss, that capital loss can be carried forward to offset future capital gains. It cannot reduce your salary or other ordinary income.
What changes for crypto from 1 July 2027
A summary of the Budget 2026–27 capital gains reforms as they affect crypto held by Australian individuals, trusts and partnerships.
Source: Australian Government Budget 2026–27 fact sheet on Negative Gearing and Capital Gains Tax Reform.
Tracking crypto inside total net worth
Auravest syncs your crypto wallets and exchanges alongside property, super and shares.
Frequently asked questions
Do I pay CGT on cryptocurrency in Australia?
Yes. The ATO treats most crypto as a CGT asset, not a currency. Disposals — selling crypto for AUD, trading one crypto for another, gifting crypto, or using it to buy goods (excluding the narrow personal-use asset exemption) — are CGT events. The capital gain or loss is the difference between sale proceeds and cost base, all in AUD.
When does the 50% CGT discount apply?
Australian resident individuals (and trusts) get a 50% discount on assessable capital gains where the asset was held for at least 12 months before disposal. Companies don't get the discount. The 12-month period is measured from the day after acquisition to the day before disposal. Note: this 50% discount is being replaced from 1 July 2027 for individuals, trusts and partnerships — see the reform notice on this page.
How is the 50% CGT discount changing in 2027?
Under the Budget 2026–27 reforms announced 7:30pm AEST 12 May 2026, from 1 July 2027 the 50% CGT discount is being replaced for individuals, trusts and partnerships. The new arrangements use (a) cost base indexation tied to CPI, plus (b) a 30% minimum tax rate on real capital gains. Assets purchased before 1 July 2027 and sold after will use split treatment — the 50% discount on the portion of the gain accrued before 1 July 2027, and indexation + 30% minimum on the gain after. Crypto held by individuals, trusts and partnerships will fall under the new rules because crypto is treated as a CGT asset by the ATO. SMSFs are excluded.
Does the reform affect crypto held in my SMSF?
No. The fact sheet specifically excludes superannuation funds (including SMSFs) and most widely held trusts from these reforms. SMSF-held crypto continues to be taxed under the current SMSF rules (15% on ordinary income, with a 33.3% effective discount on gains where the asset was held for 12+ months).
What is the personal use asset exemption for crypto?
The ATO recognises a narrow personal-use exemption where crypto was acquired and used in a short time to buy items for personal consumption, with an acquisition cost under $10,000. This rarely applies to long-term holders — the test is applied at disposal, not at purchase. See the ATO page for current criteria.
How are crypto-to-crypto swaps taxed?
The ATO treats every crypto-to-crypto swap as a CGT event for both sides. You're disposing of the first crypto (CGT event A1) and acquiring the second. The AUD market value of the crypto received at the time of the swap is your sale proceeds for the disposal and the cost base of the acquisition. Track AUD values at the time of each swap.
Is this calculator accurate enough for my tax return?
No. This calculator is a quick estimate for an Australian resident individual with a simple single disposal under current rules (up to 30 June 2027). It does not handle FIFO/LIFO cost-base methods across many parcels, DeFi LP positions, staking and mining income, NFT-specific treatment, business inventory, SMSF disposals, the personal-use asset exemption, or the post-1 July 2027 indexation regime. For tax filing, use specialised AU crypto tax software (Koinly, CryptoTaxCalculator) or a registered tax agent.
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