Superannuation & Tax

SMSF CGT Calculator

Calculate Capital Gains Tax inside your self-managed super fund using SMSF CGT Calculator. Covers accumulation phase, pension phase (0% CGT), and mixed funds using ECPI actuarial percentage. ATO-aligned.

Accumulation & Pension PhaseECPI Actuarial MethodNo Signup1/3 CGT Discount (SMSF)

SMSF CGT Calculator Australia

🏦 SMSF CGT Calculator — Australia

Calculate Capital Gains Tax inside your SMSF. Accumulation phase: 15% tax, 1/3 discount after 12 months. Pension phase: 0% tax. No marginal rates apply.

🏦 Accumulation Phase: SMSF pays 15% tax on capital gains. If the asset was held for more than 12 months, a one-third CGT discount applies — giving an effective 10% tax rate on long-term gains.

✅ Pension Phase: Assets in pension phase are completely exempt from CGT. The effective tax rate is 0%. This is one of the most powerful tax planning tools available in Australia.

⚖️ Mixed Phase: If your SMSF has members in both accumulation and pension phases, gains are apportioned. Enter the pension phase percentage (from your actuarial certificate or fund records) to calculate accurately.

Sale Proceeds ($) — what the asset sold for

Cost Base ($) — purchase price + acquisition costs

Incidental Costs ($) — selling fees, legal, etc.

Prior Capital Losses ($) — carried forward from prior years

Holding Period

Your SMSF CGT Estimate

✅ Pension Phase — CGT Exempt (0% Tax)

Capital Gain

—

Taxable (Fund) Gain

—

Estimated SMSF CGT Payable

—

At SMSF fund tax rate · Not your personal marginal rate

Step-by-Step Breakdown (SMSF)

Sale Proceeds—

Less: Cost Base—

Less: Incidental Costs—

Less: Prior Capital Losses—

Capital Gain—

1/3 CGT Discount (SMSF, 12+ months)—

Pension Phase Exemption—

Taxable Capital Gain (Fund)—

SMSF Tax at 15%—

Total CGT Payable by Fund—

Net Proceeds After CGT

—

Effective CGT Rate (Fund)

—

⚠️ Estimate only — not financial advice. SMSF rules are complex. Pension-phase exemptions require proper segregation or actuarial certification. Consult your SMSF accountant or auditor.

What is SMSF CGT?

Capital Gains Tax Inside Your SMSF

A Self-Managed Super Fund (SMSF) is one of Australia’s most tax-effective investment structures. Unlike individuals who pay CGT at their marginal rate (up to 47%), SMSFs enjoy a flat 15% tax rate in accumulation phase, reduced to an effective 10% for assets held more than 12 months, thanks to the one-third CGT discount available to complying super funds.

In retirement (pension) phase, the tax advantage becomes even more powerful: capital gains on assets supporting account-based pensions are treated as Exempt Current Pension Income (ECPI) and taxed at 0%. This makes the timing of asset sales inside an SMSF critically important for minimising tax.

For funds with both accumulation and pension phase members, CGT is calculated based on the actuarial percentage. The proportion of fund assets supporting retirement phase pensions, certified by a qualified actuary each year.

Calculating Guide

How to calculate CGT on SMSF CGT Calculator

Step by step guide on SMSF CGT Calculator

Fund Phase & Tax Rate

CGT Rates by Fund Phase

The CGT rate your SMSF pays depends entirely on which phase the fund is in at the time of sale.

Accumulation Phase

Building Wealth — Still Contributing

15% / 10%

15% standard · 10% if held 12+ months (1/3 discount)

All capital gains are included in the fund’s assessable income and taxed at 15%. The one-third CGT discount reduces this to an effective 10% for assets held more than 12 months. Capital losses can offset gains but cannot reduce other SMSF income.

Pension Phase — Fully Retired

All Assets Supporting Retirement Pensions

0%

Fully exempt — no CGT payable

If the SMSF is entirely in pension phase (all assets supporting account-based pensions), capital gains are exempt current pension income (ECPI). Zero CGT is payable. No actuarial certificate required if 100% pension phase all year.

Mixed Fund — Accumulation + Pension

Both Phases Active — Actuarial Method

Variable

Depends on actuarial % of assets in pension phase

When the SMSF has members in both phases, an actuary certifies the proportion of assets in pension phase. That percentage of capital gains is exempt (ECPI); the remainder is taxed at 15% (or 10% with the 1/3 discount). An actuarial certificate is required annually.

Or simply use our SMSF CGT Calculator.

How it works

How SMSF CGT is Calculated

Four inputs in SMSF CGT Calculator, one result your estimated tax bill in under a minute.

Enter Sale Price

What did you sell the property for? Include all proceeds from the sale.

Add Cost Base

Include stamp duty, legal fees, inspections, and improvements. This reduces your capital gain.

Check Holding Period

Held 12+ months? You get a 50% discount on your capital gain. Huge savings!

Calculate Your Tax

Your income determines your tax rate. We add the capital gain to your taxable income.

Asset Types

CGT on Common SMSF Assets

How different asset types are treated for CGT inside a complying SMSF in accumulation phase (held 12+ months).

Asset Type	CGT Rate (Accum, <12m)	CGT Rate (Accum, 12m+)	Pension Phase	Notes
Australian Shares / ETFs	15%	10% eff.	0% ECPI	1/3 discount if held 12+ months
Investment Property	15%	10% eff.	0% ECPI	Must be arm’s-length; no personal use
Business Real Property (LRBA)	15%	10% eff.	0% ECPI	Common for business premises in SMSF
US / International Shares	15%	10% eff.	0% ECPI	Convert to AUD using ATO monthly rate
Crypto Assets	15%	10% eff.	0% ECPI	ATO treats crypto as CGT asset; same SMSF rules apply
Non-Arm’s Length Asset (NALI)	45%	45%	45%	No CGT discount; no ECPI exemption. Avoid.

Get latest information from official ATO Site.

FAQs

SMSF CGT Common Questions

An SMSF in accumulation phase pays CGT at 15% the same flat rate applied to all income inside a complying super fund. If the asset was held for more than 12 months, the one-third CGT discount reduces the net gain before tax, resulting in an effective rate of approximately 10%. In pension phase, gains on assets supporting retirement phase pensions are completely exempt (0%) as Exempt Current Pension Income (ECPI).

No. SMSFs receive a one-third (33⅓%) CGT discount not the 50% discount available to individuals and trusts. This means if your SMSF makes a $100,000 gain on an asset held 12+ months, only $66,667 is included in assessable income and taxed at 15%, resulting in approximately $10,000 of tax (10% effective rate). Individuals in the top bracket facing the same gain would pay significantly more.

No, if your SMSF is entirely in pension phase with all assets classified as segregated current pension assets throughout the entire financial year, all capital gains are treated as Exempt Current Pension Income (ECPI) and are completely tax-free. No actuarial certificate is required in this scenario. If the fund has both accumulation and pension phase members, only the pension proportion (from the actuarial certificate) is exempt.

An actuarial certificate is a report prepared by a qualified actuary that calculates the proportion of your SMSF’s assets and income that relates to retirement phase pension. This proportion becomes exempt from tax as ECPI. You need one annually if your fund uses the proportionate (unsegregated) method to claim ECPI i.e., when you have both accumulation and pension phase members without strictly segregated assets. If your fund is 100% in pension phase for the entire year, you generally don’t need one.

Yes. Capital losses inside an SMSF in accumulation phase can be carried forward indefinitely to offset future capital gains. However, capital losses on segregated pension assets are disregarded. They cannot be carried forward or used to reduce future gains. You cannot use capital losses inside an SMSF to offset ordinary income such as dividends, rent, or interest.

NALI stands for Non-Arm’s Length Income. If your SMSF enters into a transaction on non-commercial terms — for example, leasing property to a related party below market rent, the income or capital gain from that arrangement may be classified as NALI. NALI is taxed at a flat 45% (the top marginal rate) with no access to the one-third CGT discount and no ECPI exemption, even in pension phase. This is why arm’s-length dealings are critical inside an SMSF.

The same rules apply as for any other CGT asset inside an SMSF. The gain is calculated as sale proceeds minus the cost base (purchase price plus acquisition costs, improvement costs, and selling costs). If held for 12+ months, the 1/3 discount applies, reducing the taxable gain. If the fund is in pension phase at the time of sale, the gain may be fully or partially exempt as ECPI. Use the calculator above to estimate your specific situation.