Property Tools100% FreeNo Login RequiredUpdated May 2026

Negative Gearing Calculator Australia — FY 2025-26

A negative gearing calculator Australia helps property investors estimate the tax benefits of owning an investment property where rental income is less than total expenses including loan interest.

People Also Ask

Negative gearing occurs when your property expenses including loan interest exceed rental income. The ATO allows you to deduct this net loss from your other taxable income, reducing your overall tax liability.
Yes, depreciation on building structures (Division 43) and plant and equipment (Division 40) can be claimed and increases the net loss, enhancing the tax benefit of negative gearing.
No, negative gearing applies to any income-producing asset including commercial property, shares, and managed funds. The ATO rules apply equally across all investment types.
Negative gearing means costs exceed income, generating a tax-deductible loss. Positive gearing means income exceeds costs, producing taxable profit. Neutral gearing means income equals costs.
3 min readLast updated: 2026-05-26

About the Negative Gearing Calculator

A negative gearing calculator Australia helps property investors estimate the tax benefits of owning an investment property where rental income is less than total expenses including loan interest. Negative gearing is a well-established Australian investment strategy endorsed by the ATO, allowing investors to deduct losses against their other income. This tool calculates your net cash position and potential tax refund.


What is the Negative Gearing Calculator?

This calculator analyses the financial impact of a negatively geared investment property by comparing all income and expenses to determine the net loss and estimated tax benefit. A property is negatively geared when its rental income is less than the total expenses of owning it, including mortgage interest, property management, council rates, insurance, maintenance, and depreciation. The ATO allows investors to deduct this net loss from their other taxable income, such as salary or business income, potentially resulting in a tax refund. The calculator inputs the property value, loan amount, interest rate, rental income, and all operating expenses. It then applies your marginal tax rate to calculate the tax benefit from the net loss. The tool also accounts for depreciation deductions from building structures and plant and equipment, which can turn a cash-negative property into a tax-positive investment. Australian investors use this calculator to evaluate whether negative gearing aligns with their overall investment strategy, factoring in both cash flow and capital growth expectations.


How to Use This Calculator

  1. 1Enter property purchase price: Input the total acquisition cost of the investment property including stamp duty.
  2. 2Enter loan details: Input the loan amount, interest rate, and loan term to calculate annual interest expense.
  3. 3Enter annual rental income: Input the total rent received from tenants per year.
  4. 4Enter all operating expenses: Include property management fees, council rates, strata fees, insurance, land tax, and maintenance.
  5. 5Enter depreciation estimates: Input annual building and plant depreciation amounts as per a tax depreciation schedule.
  6. 6Enter your marginal tax rate: Input your ATO-determined marginal tax rate including Medicare Levy.
  7. 7Review your results: The calculator shows net rental loss, tax benefit, and net after-tax cash position.

Worked Australian Example

Practical Example

Michael earns $120,000 per year as an engineer in Brisbane, QLD and purchases an investment unit for $500,000 with a $400,000 loan at 6.5% interest. The unit rents for $420 per week ($21,840 annually). Annual expenses include $2,100 property management, $1,600 council rates, $3,200 body corporate fees, $1,400 insurance, $1,800 land tax, and $1,200 maintenance. Annual depreciation is $4,500 for building and $2,800 for plant. Using the calculator, Michael enters $500,000 as purchase price, $400,000 loan at 6.5%, $21,840 rent, $11,300 in expenses, $7,300 in depreciation, and a 37% marginal tax rate. The cash loss before depreciation is $15,460 (interest of $26,000 plus expenses of $11,300 minus rent of $21,840). After adding depreciation of $7,300, the total tax loss is $22,760. At 37%, the tax benefit is $8,421. Michael's net after-tax cash position improves to a loss of $7,039 per year instead of $15,460. He decides the capital growth potential in Brisbane justifies the modest after-tax loss.


Common Negative Gearing Calculator Questions

Negative gearing occurs when your property expenses including loan interest exceed rental income. The ATO allows you to deduct this net loss from your other taxable income, reducing your overall tax liability.
Yes, depreciation on building structures (Division 43) and plant and equipment (Division 40) can be claimed and increases the net loss, enhancing the tax benefit of negative gearing.
No, negative gearing applies to any income-producing asset including commercial property, shares, and managed funds. The ATO rules apply equally across all investment types.
Negative gearing means costs exceed income, generating a tax-deductible loss. Positive gearing means income exceeds costs, producing taxable profit. Neutral gearing means income equals costs.
Yes, when you sell a negatively geared property, the capital gain is subject to CGT. However, the 50% CGT discount applies if held for more than 12 months, and the accumulated losses claimed over the holding period reduce the cost base.


Reviewed by

BizMetrixs Team

Australian Financial Specialists

This Negative Gearing Calculator Australia calculator provides estimates only. Results are based on ATO 2025-26 published rates and general calculation methods. Individual circumstances may vary. This tool is for informational and educational purposes only and does not constitute financial, tax, or legal advice. For personalised advice, consult a registered tax agent or financial adviser.