Capital Gains Tax (CGT) Calculator

New Zealand does not have a general capital gains tax. Unlike Australia, the United Kingdom or the United States, there is no broad CGT that applies to every asset sale. Instead, a gain can be taxable under specific rules: the bright-line test on residential property, an intention to resell or a pattern of dealing in property or shares, land development or subdivision, and the financial arrangements rules. Where one of those rules applies, the taxable gain is generally taxed at your normal income tax rate, not a separate CGT rate. This calculator estimates a possible taxable gain from a purchase price, a sale price and a tax rate you enter, so you can see the dollar gain and effective yield. It does not decide whether your sale is actually taxable; that depends on your circumstances.

New Zealand has no general capital gains tax. A sale may still be taxable under the bright-line test, an intention to resell, property dealing or development, or the financial arrangements rules. This tool estimates a possible taxable gain only; it does not determine whether your sale is taxable or at what rate. Confirm with Inland Revenue or a tax adviser. General information, not tax advice.

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Updated April 2026  Current rates and legislation applied.

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