澳洲負扣稅計算機

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. 輸入租金收入。
2. 輸入租金支出。
3. 其他應稅收入，計算。

哪些算作租賃支出？

貸款利息、維修、管理費、市政費、保險和折舊是常見的可抵扣支出。資本性工程（capital works）和本金還款不可抵扣。

節省額就是全部虧損嗎？

不是。節省額等於虧損乘以你的邊際稅率，因為只有那部分收入對應的稅被避免。

會影響資產出售嗎？

此處不直接影響。抵扣導致較低的成本基礎可能抬高未來的資本利得，這屬於單獨的 CGT 事項。

本工具僅供參考，不構成財務建議。請諲詢合格的財務專業人士以獲取針對您具體情況的建議。