How this calculation works
Net current-year gains and losses first use the R50 000 annual exclusion. Deduct prior assessed capital losses from any remaining net gain, floor at zero, then include 40% in taxable income. Extra tax is the annual individual tax difference with and without that inclusion. Unused capital losses are shown separately.
A worked example
R150 000 gains and no losses use the R50 000 annual exclusion, leaving R100 000 net gain. The taxable inclusion is R40 000, not R100 000 tax; tax depends on your other income.
Assumptions & limitations
- For resident individuals in 2026/27, excluding the year of death. Input gains after any qualifying asset-specific exclusions; do not subtract the R50 000 annual exclusion yourself. The tool does not decide primary-residence eligibility, base costs, asset valuation or loss restrictions.
- Companies, trusts, foreign credits, emigration, special exclusions and income-tax credits are outside scope. Ask a tax practitioner about complex disposals.
