澳洲负扣税计算器

Negative gearing only changes your income tax. If expenses exceed income, the loss is deducted from your other taxable income, so you pay tax on a smaller amount. The saving equals the loss multiplied by your marginal rate.

It models the income-tax effect only. It does not include capital gains tax on a future sale, land tax, state stamp duty on purchase, or the cash-flow gap (you may still pay out of pocket each year).

From 1 July 2027 negative gearing of residential property is limited to new builds. Properties held at 7:30pm AEST on 12 May 2026 are exempt, so existing investors are unaffected; the limitation applies to established dwellings acquired after that time, whose losses can be offset only against residential property income and residential capital gains (excess losses may be carried forward). New builds can still be negatively geared. This tool shows the rules as they stand today and does not model the post-2027 limitation.

1. 输入租金收入。
2. 输入租金支出。
3. 其他应税收入，计算。

哪些算作租赁支出？

贷款利息、维修、管理费、市政费、保险和折旧是常见的可抵扣支出。资本性工程（capital works）和本金还款不可抵扣。

节省额就是全部亏损吗？

不是。节省额等于亏损乘以你的边际税率，因为只有那部分收入对应的税被避免。

会影响资产出售吗？

此处不直接影响。抵扣导致较低的成本基础可能抬高未来的资本利得，这属于单独的 CGT 事项。

本工具仅供参考，不构成财务建议。请咨询合格的财务专业人士以获取针对您具体情况的建议。