NFT Tax Australia 2026 – Sales, Minting & CGT Rules
NFTs in Australia are treated as capital assets. Capital gains apply with the 50% discount if held >12 months. Here's the ATO approach to NFT taxation.
NFT Sales and CGT Discount
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Start for free →Selling an NFT is a capital gains event with the 50% discount if held >12 months.
Example:
- Buy NFT for AUD 5,000 (Day 1)
- Sell for AUD 15,000 (Day 350 - 11.5 months)
- Gain: AUD 10,000 × 100% = AUD 10,000 taxable (no discount)
- Tax at 37%: AUD 3,700
Same example, sold after 400 days:
- Gain: AUD 10,000 × 50% = AUD 5,000 taxable (50% discount)
- Tax at 37%: AUD 1,850 (HALF!)
Minting NFTs
Cost basis: minting costs (gas fees, platform fees).
Appreciation on sale: CGT with 50% discount if >12 months.
Royalties
Royalties from NFT resales: Taxed as ordinary income (full rate, no discount).
ATO Reporting
Report each NFT transaction as a separate capital asset gain/loss.
Strategies for 2026
Australian NFT traders: Hold >12 months to get the 50% CGT discount. A 350-day hold vs 400-day hold can save 50% on taxes!
Related Resources
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Start for free →Disclaimer: This article is for general informational purposes only and does not constitute tax advice. For individual tax advice, consult a licensed tax professional.