Is a Website Consider Capital Property?

I am thinking of selling a website I have built. Would that be categorized as a capital gain or business income?

The correct answer is "it depends." If the taxpayer makes their living by selling websites, then the profit is considered to be business income. Likewise if the taxpayer operated the website with an eye to increasing the value of the site for sale, it may also be considered to be income. But if the taxpayer operated the website for another purposes, it might be considered capital property – for example if it housed other income-producing properties. The proceeds in that case would result in a capital gain. Best to check with a tax professional.