Capital gains tax on a home calculator
Estimate the capital gains tax if you sell a home at a profit, as an individual taxpayer.
- Capital gain
- Primary residence exclusion
- Annual exclusion
- Added to your taxable income (40%)
Uses SARS figures for the 2027 tax year (1 March 2026 to 28 February 2027).
This calculator gives an estimate only, for general information. It isn't financial, tax or legal advice. Your bank, attorney, SARS or a tax practitioner confirms the final amounts.
How this is worked out
The gain is the selling price less your base cost. If the property was your main home, the first R3 000 000 of the gain is excluded. Individuals then get an annual exclusion of R50 000. For individuals, 40% of what remains is added to your taxable income and taxed at your normal rates, up to a maximum effective rate of 18%.
This is a simplified estimate for individuals. It assumes you lived in the home throughout, and that you have no other capital gains or losses this tax year. Different rules apply to companies and trusts, to parts of a home used for business, and to land over two hectares.
Questions people ask
What can I include in the cost of the property?
Your base cost generally includes the purchase price, transfer duty and attorney's fees when you bought, the cost of improvements (not repairs), and the agent's commission when you sell. Keep your invoices.
Does the R3 million exclusion apply to my sale?
SARS lists R3 000 000 for the 2027 tax year. Reports say the higher figure applies to disposals from 1 March 2026, and the earlier amount was R2 000 000. The date that counts can depend on your sale agreement, so check with a tax practitioner.
What if I rented out part of the time?
The primary residence exclusion may then apply only to part of the gain. Get advice from a tax practitioner if you rented out the home or used it for business.
I don't live in South Africa. Does anything else apply?
If a non-resident sells South African property, the buyer may have to withhold an amount towards the seller's tax. A tax practitioner or the transfer attorney can explain the current rules.