Baker Advocates · Investor tools
Property cash flow calculator
Model the year one cash flow of a residential investment property under the negative gearing rules that now apply from the 2026 Federal Budget. Select the category that matches the property, then adjust the figures.
Where the reform sits on the calendar
7:30pm, 12 May 2026Budget night. Properties already held or under contract from this point are grandfathered under the old rules.
1 July 2027Established properties bought after budget night move from full deductibility to quarantined losses from this date.
OngoingNew build properties keep full negative gearing indefinitely, regardless of purchase date.
Step 1: select the category
Category A
Grandfathered
Held, or under contract, before 7:30pm on 12 May 2026. Full negative gearing continues indefinitely until the property is sold.
Category B
New construction
An eligible new build. Full negative gearing applies permanently, both before and after 1 July 2027, no matter when it is purchased.
Category C
Established, purchased post budget
An existing dwelling purchased after budget night. Fully deductible until 30 June 2027, then losses are quarantined against other residential property income only.
Property and loan
$
$
Per cent per annum
Years, used for principal and interest repayments
$
Per cent of the year
Per cent of rent collected
$
Annual total
$
Annual total
$
Capital works and plant, non cash
Including Medicare levy
After tax cash flow, year one
$0
Cash flow before tax$0
Tax benefit applied$0
Loss carried forward$0
Weekly equivalent$0
Year one breakdown
Gross rent, net of vacancy$0
Loan repayments$0
Property management$0
Rates, insurance and strata$0
Maintenance$0
Taxable rental position$0
How the three categories compare on this property
| Category | Taxable position | Tax benefit | After tax cash flow |
|---|