How Are NFTs Taxed in Australia?
NFTs follow the same CGT rules as other crypto — with special cases for creators and traders.
By Crypto Tax AU Editorial
Contents
Koinly
Koinly
Australian-founded crypto tax calculator with ATO-ready reports, 800+ exchange & wallet integrations, and strong DeFi and NFT support. Free to track your portfolio; pay only when you download a tax report.
Last verified Jul 17, 2026
NFTs are CGT assets too
For most people, NFTs are taxed like other crypto. Buying an NFT with crypto is a CGT event on the crypto you spend, and selling the NFT is a CGT event on the NFT.
Collectors and investors
- Buying with ETH/SOL etc. — disposing of that crypto triggers CGT.
- Selling the NFT — capital gain or loss based on AUD proceeds vs cost base.
- 12-month discount — may apply if you held over a year as an individual investor.
Creators and traders
If you mint and sell NFTs as a business or trade them commercially, profits can be ordinary income rather than CGT, and royalties you receive are generally income. The "personal use asset" exemption rarely applies to NFTs held as investments.
Records are everything
NFT transactions span marketplaces and wallets and often involve gas fees. Software that reads your on-chain history and values each trade in AUD makes NFT reporting far less painful.
General information only, current as a guide to ATO rules — not personal tax advice. Crypto tax depends on your circumstances. Verify with the ATO or a registered tax agent before you lodge.
