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A net capital gain for the current year of assessment is multiplied by the inclusion rate applicable to the person to arrive at the taxable capital gain. The inclusion rates for the 2018 and 2019 years of assessment are set out in the table below:
| Type of person | Inclusion rate (%) |
|
Natural person
The following are treated as natural persons
|
40 |
|
Special trust (includes trusts for the benefit of persons with a disability which incapacitates them from earning sufficient income for their maintenance, or from managing their own financial affairs and testamentary trusts for minors) |
40 |
| Insurer – individual policyholder fund | 40 |
| Insurer – untaxed policyholder fund | 0 |
| Micro business | 50 |
|
Any other case, which includes a
|
80 |
