Negative Gearing Calculator

Calculate rental property negative gearing tax benefit from income and expenses.

By Konstantin Iakovlev · Updated April 2026 · Source: SEC

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Total ROI

26.6%

Annual Cash Flow

$1,800.00

Total Annual Return

$15,942.86

Annual Return Breakdown

Rental Income$24,000.00
Total Expenses- $22,200.00
Net Cash Flow$1,800.00
Equity Buildup (est.)+ $5,142.86
Appreciation (est.)+ $9,000.00
Total Annual Return$15,942.86
ROI on Cash Invested26.6%

Projected Returns

1-Year Total Return$15,942.86 (26.6% ROI)
5-Year Total Return$82,496.51 (137.5% ROI)
10-Year Total Return$172,603.49 (287.7% ROI)

Use the Negative Gearing Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

Australian property investors holding a negatively geared rental can use this tool to estimate the tax benefit that arrangement produces. Feed in your income and expense figures and you can see how the deductible loss on the property pulls down your taxable income for the 2025-2026 financial year.

The first step works out your net rental loss by subtracting total deductible expenses, such as interest, property management fees, and repairs, from total rental income. That loss is then multiplied by your marginal tax rate under the 2025-2026 tax brackets, which yields the potential tax refund or the reduction in tax you owe.

Treat negative gearing as one element of a wider financial plan rather than a goal pursued for the tax break alone. Projections go astray most often when non-deductible expenses are understated or rental income is overstated, so be conservative on both. For advice tailored to your own circumstances, speak with a financial advisor.

Example: Calculating Negative Gearing Benefit

  1. 1 Input your annual rental income, deductible expenses (e.g., loan interest, rates, repairs), and your marginal tax rate for the 2025-2026 financial year.
  2. 2 The calculator will subtract your total deductible expenses from your total rental income to determine the net rental loss. This loss is then multiplied by your marginal tax rate.
  3. 3 The result will be your estimated annual negative gearing tax benefit. For instance, a $10,000 net rental loss at a 32.5% marginal tax rate would yield a $3,250 tax benefit.
  4. 4 This benefit represents the reduction in your tax liability or potential refund due to your negatively geared property. It's crucial to consider this benefit alongside the property's potential capital growth and overall investment strategy.

Source: SEC · Last updated: April 2026

Frequently Asked Questions

What is negative gearing?
Negative gearing occurs when the costs of owning an investment property (mortgage interest, maintenance, depreciation, insurance) exceed the rental income. The resulting loss can be deducted against your other income, reducing your tax bill.
Is negative gearing the same as a rental property loss?
They are related but not identical. In the US, passive activity loss rules limit your ability to deduct rental losses against active income. You can deduct up to $25,000 in rental losses if your AGI is below $100,000, phased out completely at $150,000.
When does negative gearing become positive gearing?
A property becomes positively geared when rental income exceeds all ownership costs. This typically happens as rents increase over time while your fixed-rate mortgage payment stays the same, or when the mortgage is significantly paid down.