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Calculators/Negative Gearing

Negative Gearing CalculatorUpdated for 2026 Federal Budget Changes

See your annual tax benefit, weekly cash flow and after-tax holding cost under both old and new rules. Includes St George suburb data, investor cash-flow examples and the 2026 Budget negative gearing changes effective 1 July 2027.

What Is Negative Gearing?

Negative gearing is an Australian property investment strategy where the total costs of owning a rental property — including mortgage interest, maintenance, insurance, council rates, and depreciation — exceed the rental income it generates. The resulting rental loss reduces the investor's taxable income, lowering their overall tax bill. According to the Australian Taxation Office (ATO), approximately 2.2 million Australians claimed rental deductions in the 2023-24 financial year, with total net rental losses exceeding $7.8 billion. The 2026 Federal Budget introduced restrictions on negative gearing for established properties purchased after 12 May 2026, effective from 1 July 2027. New-build properties and pre-budget purchases remain fully exempt.

Sources: ATO Rental Properties Guide (ato.gov.au); Treasury Budget Paper No. 2, 2026-27 (budget.gov.au); Grattan Institute, “Housing Affordability: Re-imagining the Australian Dream” (2018).

“The 2026 Budget changes don't end negative gearing — they redirect it. New-build properties now carry a structural tax advantage over established stock, which will push investor demand toward construction and off-the-plan. For existing portfolio holders, the grandfathering rules mean nothing changes. The real impact falls on investors buying established properties after budget night — their holding costs could increase by $80 to $350 per week depending on the asset.”

Michael Kalinovski, Licensed Real Estate Agent, Century 21 Bayview, Brighton-Le-Sands NSW 2216. 25+ years experience, 700+ properties sold.

2026 Federal Budget — Negative Gearing Changes

From 1 July 2027, negative gearing on established properties purchased after 7:30 PM on 12 May 2026 will be limited to rental income only. New builds retain full benefits. The 50% CGT discount is replaced by cost-base indexation + 30% minimum tax.Read the full breakdown below ↓

Property Classification

New rules apply: Rental losses can only offset other rental income or property capital gains — not salary income.

Property & Loan

$
$
%
$

Rental Income

$
%

Annual Expenses

$
$
$
$
$

Your Results

Negatively Geared

Annual Tax Benefit

$0$10,051 old rules

@ 32% marginal rate (incl. Medicare)

Weekly Cash Flow (before tax)

-$431/wk

After-Tax Holding Cost

$431/wk$238/wk old rules

= $22,410/yr after tax refund

Gross Yield

3.8%

Annual Breakdown

Gross rental income$30,160
Effective rent (after vacancy)$29,000
Loan interest$39,680
Management (7%)$2,030
Rates, insurance, strata, maint.$9,200
Depreciation (non-cash)$9,000
Net rental loss-$31,410
Next step

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Investor Blueprint · Real Case Study

How a $667K House in Tasmania Could Pay Off Your Entire Mortgage

Most people think you need to be wealthy to invest in property. This case study proves the opposite — it shows how a single, well-chosen investment property can go from costing you less than a coffee a day to generating $656/week in passive income and $1.5M in equity within 10 years.

Based on a real Yieldly analysis for Shorewell Park, TAS 7320. Every number below comes directly from the report —download the full 13-page analysis.

The Cost of Waiting

This suburb has grown 25.8% in the last 12 months and 101.8% over 5 years. At that rate, a property you could buy for $667K today would have cost $530K last year — and could cost $745K by this time next year. Every year you wait, entry gets harder, yields compress, and the wealth gap between those who own and those who don't widens. The question isn't whether you can afford to invest — it's whether you can afford not to.

Shorewell Park, TAS 7320

Detached House · $667,865 · 80% LVR · Interest Only (5yr) · 6.55% Rate

6.70% Gross Yield11.5% p.a. Growth0.5% Vacancy

7 positive suburb signals identified · Vacancy rate 0.5% (extremely tight) · 0.2% vendor discounting · 29.4% market absorption rate

How It Actually Works — The 2-Stage Acquisition Process

1

Stage 1: Secure the Land

You purchase the land component first with your deposit. In this case, the land value is $105,000 — which is why the stamp duty is only $2,610 (calculated on the land value, not the full package price). Once the land settles and becomes registered in your name, you immediately gain equity depending on the deal. This is key — the land registration creates a tangible asset that the bank can value and lend against.

2

Stage 2: Fund the Construction

Once the land is registered, you now have equity from the land component. You can use this equity to fund the construction of the house. The bank lends against the combined land + build value, drawing down the construction loan in stages as the build progresses. This means you don't need the full $136K upfront — the land equity works in your favour to reduce the out-of-pocket cash required at each stage.

This 2-stage structure is how most house-and-land packages work in practice. It's one of the reasons new builds can be more accessible than buying established property — your equity builds as the project progresses, not just after you move in a tenant.

The 5-Step Blueprint: From $17/Week Cost to $1.5M Wealth

1

Step 1: Secure the Asset — $137K Gets You In

Your 20% deposit ($133,573) plus stamp duty of just $2,610 and $405 in registration fees totals $136,588 cash at settlement. That's it — no LMI because you're at 80% LVR. The bank funds the remaining $534,292. You're now the owner of a house in one of Tasmania's tightest rental markets (0.5% vacancy rate).

Why this matters: Many investors don't realise stamp duty in TAS on a $668K house is only $2,610 (calculated on $105K land value). Compare that to NSW where stamp duty alone could be $25,000+. Tasmania's low entry costs are a structural advantage.

2

Step 2: Year 1 — Hold for Just $17/Week

The property rents at $860/week ($44,720/year). After operating expenses ($10,359), interest ($34,996), and your tax benefit ($160 refund), the net cost to you is -$906 per year — just $17 per week. Less than a daily coffee. Your tenant covers 97.9% of all costs. The ATO covers the rest through your tax deduction.

Gross Rent

$44,720

Expenses

-$10,359

Interest

-$34,996

Net Cost

-$17/wk

Why this matters: The break-even rent is $878/wk. You're collecting $860/wk — only $18 short. With rents growing in this market, you're virtually at neutral from Day 1. Most negatively geared properties cost $100–$200/week. This one costs $17.

3

Step 3: Year 2 — The Flip Point (Cashflow Turns Positive)

This is the moment most investors dream about. By Year 2, rising rents ($49K gross) push the property into positive territory at +$45/week. From this point forward, the property pays you to own it. You've gone from -$17/week to +$45/week in just 12 months. That's a $62/week swing — and it keeps accelerating.

Why this matters: Most negatively geared properties take 5–7 years to turn positive. This one does it in under 2 years because of the unusually strong rental yield (6.70%) combined with growth. That early flip point is what makes this strategy viable for everyday investors, not just high-income earners.

4

Step 4: Years 3–5 — The Acceleration Phase

Now the compounding kicks in. Rents climb from $54K to $65K. Your weekly cashflow grows from +$113 to +$270/week. But here's the real story: by Year 5, you've built $617K in equity — that's your $134K deposit turned into $617K in just 5 years. A 360% return on your initial cash.

💡 The Mortgage Paydown Unlock

At the 5-year mark, you could refinance and access a portion of that $617K equity to make a lump-sum payment on your owner-occupied mortgage. A $200K lump sum on a $640K home loan at 6.2% would cut approximately 10 years off your repayment schedule and save you over $250,000 in interest. Your investment property literally pays down your home loan.

Why this matters: This is where negative gearing becomes a wealth-creation engine. The tax benefit got you through Year 1 cheaply. Now the property is self-funding AND building equity you can deploy strategically.

5

Step 5: Year 10 — Financial Freedom Position

By Year 10, the numbers speak for themselves. The property is now worth $1.98M. Your loan has reduced to $484K (principal repayments kicked in after the IO period). Your equity position: $1,499,329. Weekly cashflow: +$656/week ($34,135/year). Total cumulative after-tax cashflow over 10 years: $139,227.

Property Value

$1.98M

Net Equity

$1.50M

Weekly Income

+$656

Why this matters: $1.5M in equity is enough to pay off most owner-occupied mortgages in Australia — twice. And you're earning $656/week passive income on top. This started with $137K and $17/week.

Complete 10-Year Projection Table

YearGross RentExpensesInterestWeekly CF (AT)Property ValueLoanEquity
1$45K$10.4K$35K-$17$745K$534K$210K
2← FLIP$49K$11.0K$35K+$45$830K$534K$296K
3$54K$11.7K$35K+$113$926K$534K$392K
4$60K$12.5K$35K+$188$1.03M$534K$498K
5$65K$13.3K$35K+$270$1.15M$534K$617K
6← P&I starts$72K$14.2K$35K+$197$1.28M$526K$758K
7$79K$15.2K$34K+$296$1.43M$516K$915K
8$87K$16.3K$34K+$405$1.60M$506K$1.09M
9$96K$17.5K$33K+$524$1.78M$496K$1.28M
10$105K$18.8K$32K+$656$1.98M$484K$1.50M

IO = Interest Only for years 1–5. P&I = Principal & Interest from year 6 (loan balance starts reducing). Year 6 CF dips as P&I repayments begin, then accelerates from year 7 as rent growth outpaces repayments.

Why Shorewell Park? 7 Positive Market Signals

Vacancy Rate

0.5%

Extremely tight

Rental Yield

5.2%

Above average

Vendor Discounting

0.2%

Vendors hold firm

12-Month Growth

25.8%

Strong momentum

Market Absorption

29.4%

Buyers absorbing quickly

Stock on Market

0.7%

Scarcity driving prices

Building Approvals

2.8%

Low new supply

Days on Market

41

Normal timeframe

Stress-Tested

Even with rates 2% higher (8.55%), the annual impact is -$9K/year. With 4 weeks vacancy instead of 0.5, the impact is only -$2K/year. The property's strong yield acts as a buffer against rate rises and vacancy — you're not relying on growth alone.

Break-even interest rate: 6.35% · Break-even rent: $878/wk (current: $860/wk)

The Compounding Effect

Your $137K initial investment produces $139,227 in cumulative after-tax cashflow over 10 years — you get your entire deposit back in cashflow alone. Plus $1.5M in equity on top. That's the difference between saving money in a bank account and putting it to work in property.

Cumulative rent collected: $45K → $105K/yr · Total rent over 10 years: ~$710K

What You Need to Get Started

Deposit (20%)

$133,573

Stamp Duty

$2,610

Land only — $105K

Registration Fees

$405

Total Cash Required

$136,588

No LMI (LVR ≤ 80%). Conveyancing, inspections, and buyer's agent fees shown as $0 in this analysis — budget an additional $2K–$5K for these in practice.

Full Investment Analysis — 13 Pages

Download the complete Yieldly report including suburb statistics, sensitivity analysis, accountant summary, broker summary, and full assumptions. Share it with your accountant or financial planner.

Download PDF

Still Thinking About It? Here's What You're Leaving on the Table

A property that costs $17/week to hold — less than a Netflix subscription — while someone else pays your mortgage.

Cashflow that turns positive in under 2 years, not 5–7 like most investments.

$617,000 in equity by Year 5 — enough to restructure your entire financial position.

A 25.8% growth suburb with 0.5% vacancy — the market is telling you where the demand is.

Your deposit back in cashflow alone over 10 years — plus $1.5M in equity on top.

Every month you wait, entry prices in this market are climbing. The best time to buy was last year. The second-best time is now.

Want Michael to Build Your Personal Blueprint?

Every investor's situation is unique — your income, equity position, risk tolerance, and goals all shape the strategy. Michael can model scenarios like this for any suburb in Australia, stress-test them against rate changes, and show you exactly what your 5 and 10-year position looks like. No obligation. No sales pitch. Just clarity.

Book a Free Strategy Session

Disclaimer: This case study is for illustrative purposes only and does not constitute financial, tax, or legal advice. Figures are projections based on stated assumptions (11.5% p.a. capital growth, 6.55% interest rate, interest-only loan for 5 years, 2.80% p.a. expense growth) and are not a guarantee of future performance. Actual outcomes depend on market conditions, interest rates, vacancy, legislation changes, and individual circumstances. The 25.8% one-year growth figure reflects historical performance from Stash suburb data and does not predict future returns. Tax calculations assume an SMSF (Accumulation) entity at 0% marginal rate as per the source report — your personal tax position may differ significantly. Always obtain independent professional advice from a licensed financial planner, accountant, and conveyancer before making any investment decision. Source data: Yieldly AU Property Calculator / Stash suburb report — Shorewell Park, TAS 7320.

St George Suburb Snapshot

Click any suburb to load its data into the calculator above. Median prices and yields are indicative estimates for 2026.

Investor Cash-Flow Examples — St George

Real-world scenarios comparing old vs new negative gearing rules. Based on $120K salary, 6.2% interest, 80% LVR.

Rockdale 2BR Unit

Established
Price$680K
Rent$550/wk
Gross yield4.5%
Tax benefit (old)$4,200/yr
Tax benefit (new)$0/yr
Weekly cost (old)$92/wk
Weekly cost (new)$173/wk

Arncliffe New Build Apt

New Build — Full Benefits
Price$640K
Rent$550/wk
Gross yield4.7%
Tax benefit (old)$3,800/yr
Tax benefit (new)$3,800/yr
Weekly cost (old)$78/wk
Weekly cost (new)$78/wk

Brighton-Le-Sands House

Established
Price$2.1M
Rent$850/wk
Gross yield2.8%
Tax benefit (old)$18,500/yr
Tax benefit (new)$0/yr
Weekly cost (old)$285/wk
Weekly cost (new)$641/wk

2026 Federal Budget — Negative Gearing & CGT Changes Explained

1Negative Gearing — What Changed?

Effective 1 July 2027, negative gearing on established residential properties purchased after 7:30 PM AEST on 12 May 2026 will be restricted (Treasury Budget Paper No. 2, 2026-27).

Rental losses can only be deducted against other residential rental income or capital gains from rental properties. Losses cannot offset salary, wages, or other income. Unused losses can be carried forward indefinitely.

Key Exemptions

  • Properties purchased before budget night — fully grandfathered
  • New builds — retain full negative gearing benefits
  • Superannuation funds (including SMSFs) — exempt
  • Widely held trusts & build-to-rent developments — exempt

2Capital Gains Tax — New Indexation Model

The 50% CGT discount is replaced by cost-base indexation (CPI-adjusted purchase price) for assets held 12+ months, as announced in the 2026-27 Federal Budget.

A minimum 30% tax applies to real capital gains. New-build investors can choose between the old 50% discount or the new system — whichever is more favourable.

Transitional rule: For existing assets, gains accrued before 1 July 2027 retain the 50% discount treatment. Only gains after that date fall under the new rules.

Your main residence remains fully CGT-exempt — no change.

3What This Means for St George Investors

In the St George area, where median unit prices range from $600K–$750K and yields sit between 4.1–5.0%, the new rules have a moderate impact on units and a significant impact on houses.

Rockdale Unit — $680K

Rented at $550/wk → extra ~$80/week holding cost under new rules vs old.

Brighton-Le-Sands House — $2.1M

The gap widens to ~$350/week extra holding cost.

The key takeaway: New-build apartments in growth corridors like Arncliffe and Wolli Creek now carry a structural tax advantage. But established properties in premium locations may still outperform on capital growth, even with the higher holding cost.

Expert Insight

Michael Kalinovski recently published an expert analysis in Your Investment Property Magazine covering why St George delivers some of Sydney's strongest rental yields and three data-driven strategies for maximising returns under the new tax rules.

Could a Different State Improve Your Position?

Property taxes vary dramatically across Australia. What you pay in stamp duty, land tax and ongoing levies can shift your cash flow by thousands of dollars a year. Have you explored how interstate opportunities could accelerate your portfolio — or reduce the cost of what you already hold?

Queensland

No land tax on your primary residence + full stamp duty exemption on new builds under $700K

QLD investors pay $0 stamp duty on new-build homes — a potential saving of $15K–$25K upfront vs NSW.

Compare with the calculator

Victoria

FHB stamp duty concession to $600K + government equity scheme available

VIC’s annual land tax rates are higher, but purchase costs can be lower for sub-$750K properties.

Compare with the calculator

South Australia

No stamp duty on new homes + lower land tax thresholds

SA’s 100% stamp duty exemption on new builds (since June 2024) makes it one of the cheapest states to enter the market.

Compare with the calculator

Western Australia

Full stamp duty exemption under $500K + generous concessions to $700K

Perth’s median unit price sits well under the exemption threshold — potential $0 stamp duty entry.

Compare with the calculator

Tasmania

FHB full exemption under $750K until June 2026

Hobart’s rental yields (5%+) combined with lower entry prices create strong cash-flow positive opportunities.

Compare with the calculator

ACT

Replacing stamp duty with annual land tax — transitional concessions available

ACT’s shift to annual land tax means lower upfront costs but higher ongoing levies. Worth modelling both.

Compare with the calculator

Thinking beyond NSW?

Michael helps investors across all states model how stamp duty savings, land tax differences, and depreciation schedules affect your true holding cost. A 15-minute strategy call could reveal opportunities you haven't considered.

Book a free strategy session

Questions Smart Investors Are Asking Right Now

Negative gearing is just one piece of the puzzle. The investors who build real wealth are the ones asking the right questions early. Which of these apply to you?

Have you thought about paying your mortgage down quicker?

Every extra $100/week on a $640K loan at 6.2% cuts 7+ years off your mortgage and saves over $180,000 in interest. Even rounding up repayments to the nearest $100 makes a measurable difference. But is accelerating repayments always the right move — or could that money work harder in a second property?

Model extra repayments →

How do you start an investment portfolio from scratch?

Most first-time investors overcomplicate it. The proven path: buy what you can service comfortably, target suburbs with strong fundamentals (population growth, infrastructure, rental demand), and hold for the long term. In St George, units under $700K with 4.5%+ yields let you enter with manageable cash-flow gaps — often under $100/week after tax.

Check your borrowing capacity →

How can you get your kids investing into their futures?

Buying property in a child’s name isn’t practical (minors can’t hold title), but smart families use family trusts, guarantor arrangements, or purchase in the parent’s name earmarked for the child. A $620K Bexley unit bought today at 4.6% yield could be worth $900K+ by the time they’re 25 — with the tenant covering most of the cost.

Project long-term growth →

What does your path to being debt-free actually look like?

Being "debt-free" doesn’t always mean zero borrowings — it means your assets generate enough income to cover all repayments without your salary. That’s the difference between good debt (assets that grow and produce income) and bad debt (depreciating purchases). The real question is: at what point do your properties carry themselves?

Track your portfolio performance →

Are you using your SMSF as an investment tool?

Self-managed super funds can purchase residential property — and under the 2026 Budget, SMSFs are exempt from the new negative gearing restrictions. That’s a structural advantage. With the right setup, your super contributions (taxed at 15%) can fund property that’s negatively geared inside the fund. It’s not for everyone, but for those with $200K+ in super, it’s worth exploring.

Ask about SMSF property →

Is your equity sitting idle when it could be working?

If your home has gained value, you may have $100K–$300K in usable equity just sitting there. That equity can fund a deposit on an investment property without touching your savings account. The key is understanding your LVR position and what lenders will actually lend — not just what the bank says your home is worth.

Calculate your usable equity →

Does your current strategy survive a rate rise — or a rate cut?

Most investors plan for today’s rate. Smart investors stress-test at +1.5% and model what happens when rates drop. A 1% rate cut on a $640K loan saves $123/week. If you’re holding tight waiting for relief, do you know exactly how much better your cash flow gets — and whether you should use that saving to accelerate repayments or fund your next purchase?

Stress-test your position →

When was the last time someone reviewed your entire property position?

Most property owners haven’t had a holistic review of their portfolio, equity position, tax efficiency, and exit strategy in years — if ever. A 30-minute review with someone who understands the local market, the new tax rules, and your personal goals can surface opportunities worth tens of thousands. No obligation, no sales pitch — just clarity.

Book a free portfolio review →

Every property situation is different. These questions are designed to help you think about your next move — not to replace professional advice.

Talk to Michael — it starts with a conversation

Negative Gearing FAQ — 2026 Budget Edition

Common questions about negative gearing, the 2026 changes, and how they affect St George investors.

From 1 July 2027, negative gearing on established residential properties purchased after 7:30 PM on 12 May 2026 will be restricted. Rental losses on these properties can only be deducted against other residential rental income or capital gains from rental properties — not against salary or wage income. New-build properties are exempt and retain full negative gearing benefits. Properties purchased before the budget night cut-off are fully grandfathered under the old rules.