ESVCLP tax calculator
What a client keeps from the same gain through an ESVCLP, shares or an investment property, under the old CGT rules and from 1 July 2027.
Set the investment, the outcome and your tax rate. Every row assumes the same gain after fees, so you can compare an ESVCLP with shares and an investment property.
Illustrative, not a forecast or a recommendation. Gain held ten years with 3% inflation; rates include the Medicare levy.1,2
Assumptions and sources
Gain held ten years, matching a typical fund life, with 3% inflation, rates include the Medicare levy. The ESVCLP row includes the tax offset, which is claimed in the tax return for each year capital is called and invested in eligible companies, not at the end of the fund, assuming you have tax to use it against and the whole amount goes into eligible companies (fees reduce the ESVCLP offset in practice). Assumes every gain is the same after fees. Property rows ignore purchase and selling costs, and the rental losses that established homes bought after Budget night carry forward against residential gains. A new build taking the 50% discount is outside the 30% minimum tax.1 Ignores the time value of money and any capital losses. Venture vs property has the detail.
Sources
- Federal Register of Legislation, Treasury Laws Amendment (Tax Reform No. 1) Act 2026, as made 26 June 2026. ↩
- Australian Taxation Office, ESVCLP tax incentives and concessions. ↩