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National16 March 2026Market Analysis

Negative Gearing vs Positive Gearing Explained

Understand the difference between negative and positive gearing, how each affects your tax, cash flow, and long-term wealth. Includes worked examples.

Gearing is one of the most discussed — and most misunderstood — concepts in Australian property investing. Put simply, it refers to the relationship between your investment income and your investment expenses. Understanding which side of the equation you sit on has major implications for your tax return, your cash flow, and your long-term wealth strategy.

This guide breaks down both negative and positive gearing with real numbers, so you can make an informed decision about which approach suits your financial situation and goals.

  • Negative gearing defined: Your property costs more to hold than it earns in rent. The "loss" can be offset against your other income (salary, business income), reducing your tax bill. This works best for high-income earners in the 37% or 45% tax brackets.
  • Positive gearing defined: Your rental income exceeds all property expenses. You're making a profit from day one, but you'll pay tax on that profit at your marginal rate. This suits investors who prioritise cash flow over tax deductions.
  • Neutral gearing: Income and expenses roughly balance out. Often overlooked, this is the "sweet spot" for many investors — minimal cash outlay with solid capital growth potential.
  • Depreciation is the hidden lever: A property can be cash-flow negative but tax-neutral (or even positive) once depreciation deductions are applied. Non-cash deductions like building write-off (2.5% of construction cost per year) and plant/equipment depreciation can add $5,000–$15,000 in annual deductions.
  • Strategy depends on your goals: Negative gearing is a growth strategy (buy in high-growth areas, accept short-term losses, target capital gains). Positive gearing is an income strategy (buy in high-yield areas, generate immediate returns).

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Worked Example — Negative Gearing (March 2026):

ItemAmount
Purchase price$750,000
Loan amount (80% LVR)$600,000
Interest rate (IO)6.69% p.a.
Annual interest cost$40,140
Other expenses (rates, insurance, management, maintenance)$8,500
Total expenses$48,640
Annual rent ($620/week)$32,240
Net loss (before depreciation)−$16,400
Depreciation deductions$8,000
Total tax loss−$24,400
Tax saving (at 37% + 2% Medicare)$9,516
Actual annual cost after tax$6,884 ($132/week)
  1. Assess your tax bracket — Negative gearing delivers the biggest benefit to those in the 37% ($120,001–$180,000) or 45% ($180,001+) brackets. If you earn under $90,000, positive gearing or neutral gearing may be more appropriate.
  2. Define your investment goal — Are you targeting capital growth (inner-city apartments, high-demand suburbs) or rental yield (regional areas, houses with granny flats)? Your goal determines your gearing strategy.
  3. Run the numbers with depreciation — Before purchasing, commission a depreciation estimate. The tax savings from depreciation alone can turn a negatively geared property into one that's near cash-flow neutral.
  4. Consider your loan structure — Interest-only loans maximise negative gearing benefits by keeping deductible expenses high. P&I loans build equity faster but reduce your tax deductions each year.
  5. Consult your accountant — Gearing strategies interact with your entire financial situation. A property-specialist accountant can model scenarios and recommend the approach that optimises your after-tax position.

There's no universally "better" gearing strategy — it depends entirely on your income, your goals, and your appetite for short-term cash outlay. Negative gearing is a powerful tool for high-income earners seeking capital growth, while positive gearing suits those who want immediate returns and lower risk.

The most successful investors understand both strategies and adjust their approach as their portfolio and personal circumstances evolve.