Investment tax calculator

ETF Distribution Tax Calculator

Calculate tax on Australian ETF distributions for 2025-26 and 2026-27. ATO component tax treatment: franked dividends + franking credits, 50% CGT discount, Foreign Income Tax Offset (FITO), tax-deferred and AMIT cost base adjustments.

Component-by-component AMMA tax statement

The total distribution you received from your ETF.

Your other taxable income, used to determine your marginal rate.

Interest, rent, and other Australian-sourced income.

Capital gains held longer than 12 months (50% discount applies).

Capital gains held less than 12 months (no discount).

Tax-deferred amounts reduce your cost base for future CGT.

Usually 100% for Australian equity ETFs. Check your AMMA statement.

Enter your distribution amount, component percentages (totalling 100%), and taxable income to see your tax breakdown.
FAQ
How are ETF distributions taxed in Australia?
ETF distributions are not taxed as a single lump sum. Each component — Australian income, franked dividends, capital gains, foreign income, and tax-deferred amounts — is taxed differently according to its nature. Your annual tax statement (AMMA) breaks down the components.
What are franking credits and how do they reduce my tax?
Franking credits represent tax already paid by the company at 30%. You gross up the dividend, pay tax at your marginal rate on the grossed-up amount, then subtract the franking credits. If your marginal rate is below 30%, you may receive a refund of excess credits.
What is the CGT discount on ETF distributions?
When an ETF sells assets held for more than 12 months, the capital gain distributed to you qualifies for the 50% CGT discount. You only include half the gain in your taxable income, effectively halving the tax on that component.
What does tax-deferred (AMIT) mean?
Tax-deferred amounts (under the Attribution Managed Investment Trust regime) are not taxed when received. Instead, they reduce the cost base of your ETF units. When you eventually sell, this lower cost base means a larger capital gain — so the tax is deferred, not eliminated.
Where do I find the distribution breakdown for my ETF?
Your ETF provider issues an annual AMMA (Attribution Managed Investment Trust Member Annual) statement after 30 June. It shows each component as a percentage or dollar amount. Major providers like Vanguard, BetaShares, and iShares also publish this on their websites.
Do I need to include franking credits in my tax return?
Yes. You must include the grossed-up amount (dividend plus franking credits) as assessable income, then claim the franking credits as a tax offset. Your AMMA statement provides the figures you need.
How does foreign income from an international ETF work?
Foreign income in ETF distributions is fully taxable at your marginal rate. You may be entitled to a foreign income tax offset (FITO) if withholding tax was paid overseas, which this calculator does not currently factor in.
What is the effective tax rate shown in the results?
The effective tax rate is the total net tax divided by your total distribution amount. It shows the actual percentage of your distribution that goes to tax, which is typically lower than your marginal rate due to franking credits, CGT discounts, and tax-deferred components.

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Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2025-26

This calculator uses 2025-26 ATO tax rates and the standard 30% corporate tax rate for franking credits. It does not account for foreign income tax offsets (FITO), low-income tax offset (LITO), or non-resident tax rates.

Last updated 26 May 2026 Tax year 2025-26

Data sources: ATO (ato.gov.au), Services Australia

This tool is general information only, not financial advice.

Reviewed by AusTax Tools Editorial Desk

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