Australia Crypto CGT Calculator — 2025/26
Free calculator with the 50% individual CGT discount for 12+ month holdings, using 2025-26 marginal income tax rates. For the tax year ending 30 June 2026, lodgement due 31 October 2026 (or May 2027 with tax agent).
Australia Crypto CGT Calculator — 2025/26
ATO treats crypto as a CGT asset. Hold > 12 months → 50% CGT discount for individuals. Otherwise, full gain at marginal income tax rate.
50% CGT discount applied (held > 12 mo). AUD 5000 taxable at 30% marginal rate.
Koinly applies AUD cost basis at each transaction date, tracks the 12-month holding period per lot, and produces an ATO-compliant CGT schedule plus myTax import file.
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ATO: crypto asset investments. Tax rates 2025-26: 0 / 16 / 30 / 37 / 45% at $18,200 / $45,000 / $135,000 / $190,000 thresholds.
Medicare Levy (2%) and any high-income surcharge are not included in this estimate.
How Australian crypto tax works in 2025/26
The ATO treats cryptocurrency as a CGT asset. Every disposal (sell, trade, gift, spend) triggers a CGT event, with the gain or loss added to your taxable income. Guidance: ATO Crypto asset investments.
The 50% CGT discount — Australia's investor-friendly rule
For CGT assets held more than 12 months by individual Australian residents and trusts, only 50% of the gain is taxable. Companies do not qualify. Self-managed super funds (SMSFs) get a 33.33% discount.
Example: You bought BTC for AUD $20,000 and sold 18 months later for AUD $35,000. Gross gain: $15,000. Discount: 50%. Taxable portion: $7,500. If your marginal rate is 30%, tax owed: $2,250.
Compare if you'd sold at month 11: taxable portion $15,000, tax at 30% = $4,500. The one extra month of holding saved $2,250.
2025-26 Australian individual tax rates
| Income range (AUD) | Rate |
|---|---|
| $0 – $18,200 | 0% (tax-free threshold) |
| $18,201 – $45,000 | 16% |
| $45,001 – $135,000 | 30% |
| $135,001 – $190,000 | 37% |
| $190,001+ | 45% |
Plus Medicare Levy of 2% on most taxable income. High earners may also pay the Medicare Levy Surcharge if without private hospital cover.
Lot matching — specific identification
The ATO permits specific identification of lots, meaning you can choose which specific units to dispose of (effectively HIFO if well-documented). If you don't document, FIFO is the default assumption.
Personal-use asset exemption — rarely applies
There is a narrow exemption for crypto used as a personal-use asset when cost base is under $10,000. However, ATO guidance treats this narrowly:
- Must be acquired and used within a short period to purchase actual goods/services
- Must not be held with any investment intent
- Holding for days/weeks while deciding is often enough for ATO to deny the exemption
In practice, nearly all crypto held by retail Australian investors fails this test.
Crypto as a business — sole trader treatment
If you're running a crypto business (frequent trading, mining operation, NFT creation as a trade), your gains are ordinary business income, not CGT. You lose the 50% discount but can deduct business expenses (electricity for mining, hardware depreciation, software subscriptions).
Staking and DeFi income
Staking rewards are ordinary income at the AUD market value on the day of receipt. This creates a cost base for those tokens; when you later dispose of them, CGT applies to any subsequent gain from that starting cost base.
ATO data-matching program
Since 2019, the ATO receives transaction data from all Australian crypto exchanges: Swyftx, CoinSpot, Independent Reserve, BTC Markets, Kraken AU, and international exchanges with Australian customers. The 2024-25 program extension covers at least 700,000 account holders. If your return doesn't match exchange records, expect an amendment notice.
Filing
- 30 June 2026: 2025-26 tax year ends
- 31 October 2026: deadline for self-lodgement
- May 2027: extended deadline if using a registered tax agent
For portfolios with any complexity, Koinly is the most widely used option in Australia. It handles myTax import, CGT schedule, Medicare Levy calculation, and 50%-discount auto-application for 12+ month holdings.