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Australia · FY2025

Negative Gearing Calculator

Calculate the tax benefit of negative gearing your investment property. See your after-tax out-of-pocket cost, annual tax saving, and gross rental yield using 2024/25 Australian rates.

Last reviewed: 28 February 2026Source: HMRC / Welsh Revenue / Revenue Scotland
Negative Gearing Calculator · AUProperty & Housing

Rates & sources

SDLT/LTT/LBTT bands vary between England, Wales, Scotland and Northern Ireland. Use the appropriate calculator.

Source: HMRC / Welsh Revenue / Revenue Scotland — figures refreshed at the start of each tax year.

When to use this calculator

  • Before buying, renting, refinancing, or reviewing a property investment.
  • When you want to compare cash flow, yield, growth, and ownership costs side by side.
  • When you need a fast estimate before speaking to an agent, lender, or adviser.
  • When you are assessing whether a rental property still makes financial sense after a mortgage rate change.
  • When you want to compare the total cost of renting against owning over a five- or ten-year horizon.

A realistic Australia planning example

Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.

Property Value (A$)

A$700,000

Annual Rental Income (A$)

A$80,000

Loan Interest Rate (%)

A$560,000

Loan Amount (A$)

A$560,000

After entering these figures, review net property income, annual tax benefit and after-tax out-of-pocket cost together rather than in isolation — each metric tells a different part of the story. Then rerun the tool with one input adjusted to see which variable has the biggest effect on all three outputs before you settle on a plan.

How to read your results

Net Property Income

Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.

Annual Tax Benefit

Review this figure alongside your gross income so you can understand the true cost of deductions and plan around any thresholds before the tax year closes. If the figure looks higher than expected, check whether any pension or gift-aid contributions could reduce your taxable income.

After-Tax Out-of-Pocket Cost

Review this figure alongside your gross income so you can understand the true cost of deductions and plan around any thresholds before the tax year closes. If the figure looks higher than expected, check whether any pension or gift-aid contributions could reduce your taxable income.

Gross Rental Yield

Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.

Total Deductions

This is the headline outcome of the calculation, but it is most useful when read alongside the supporting metrics below it rather than in isolation. Try changing one input at a time and watching how this total moves to understand which driver has the biggest impact.

Marginal Rate

Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.

Method & assumptionsAuthoritative sources

This calculator uses the 2024/25 Australian resident income tax brackets to quantify the annual tax benefit generated by a negatively geared investment property. It sums all allowable deductions — loan interest, operating expenses, and non-cash depreciation — then subtracts rental income to arrive at the net property income. That figure is then combined with employment income to calculate a tax comparison: the difference between tax payable with and without the property loss is the annual tax benefit. The after-tax out-of-pocket cost is the cash shortfall remaining after the tax saving is applied.

Depreciation is a powerful non-cash deduction that reduces taxable income without requiring an actual cash outlay each year. Results are for general guidance only and exclude the Medicare Levy, HELP repayments, and state-based land tax. Consult a registered tax agent or financial adviser before making investment decisions.

Common mistakes

  • !Comparing rent and ownership costs without including taxes, fees, and maintenance.
  • !Using purchase price alone without testing the impact of financing or vacancy assumptions.
  • !Relying on yield or growth in isolation instead of reviewing the full property case.
  • !Forgetting Stamp Duty Land Tax (or its Scottish and Welsh equivalents), which can add thousands to the true cost of purchase.
  • !Using optimistic rental growth figures without also testing a flat or declining rent scenario to check downside resilience.

What to do next

  • Run a second scenario with a higher rate or lower rental yield to check downside resilience.
  • Compare the result with a buy-versus-rent or stamp duty calculator before making an offer.
  • Use the related guides below to understand agent fees, legal costs, and ongoing maintenance budgets.
  • If you are assessing a buy-to-let, check the gross yield against the net yield after mortgage interest, voids, and management fees.
  • Note down the key figures from this scenario to share with your solicitor or mortgage broker so they are working from the same assumptions.

Frequently asked

Negative gearing occurs when the costs of owning an investment property — including loan interest, council rates, insurance, property management fees, and depreciation — exceed the rental income it generates. In Australia, this net rental loss can be deducted from your other taxable income, such as salary or wages, reducing your overall tax bill for the year. The ATO treats property as a business investment, so genuine deductible expenses directly reduce assessable income at your marginal rate, making negative gearing more valuable the higher your income.

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