Tax

Capital gains tax

Also called CGT

Tax on a taxable capital gain. For individuals in the 2027 file, R50 000 a year is excluded and 40% of the rest is included.

The maximum effective rate stored beside that rule is 18%. A primary residence has a further exclusion the calculator does not apply. Frequent trading can be income instead.

Reviewed 29 October 2026. This is a plain-language note, not an official definition and not personal advice.