Negative gearing reform · Budget 2026–27 · Read before you believe the headline

A scare campaign, meet a calculator.

There is a campaign running right now telling renters their rent is about to jump because the government changed negative gearing and capital gains tax.

It is a good scare. It is also wrong, and you do not need an economics degree to see why. You need a calculator.

This page works through it, claim by claim, using the government's own numbers.

Every figure here comes from Treasury, the ATO and the Budget papers. Check them yourself. The links are at the bottom.

04 claims tested100% government sources0 economics degrees required
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Fact 01 · Grandfathering

They’re coming for mum and dad investors.

Name one landlord whose tax just changed.

Every residential property bought before 7:30pm on 12 May 2026 keeps negative gearing for the life of the investment, until it is sold. Not for a transition period. Permanently.

That covers the entire existing rental stock.

A landlord raises rent to cover rising costs. This reform raises the cost of holding an existing rental by nothing, so the question stands.

Which landlord, specifically, has a bigger tax bill because of this? There isn’t any.

Source: Treasury Budget 2026–27 factsheet, Negative Gearing and Capital Gains Tax Reform (transitional arrangements; policy impacts). ATO, Rental properties: other tax considerations.

An existing negatively geared investor // top tax bracket
Average rental loss, 24-25$14,390
Tax benefit at the 47% marginal rate$6,763 / yr
Tax benefit BEFORE the reform$6,763
Tax benefit AFTER the reform$6,763
The difference is $0. The setting did not move.
Existing investors are exempt. The 'they are coming for mum and dad investors' line is simply not what the policy says.
Fact 02 · The broken chain

Landlords will pass the higher tax onto renters.

To pass a cost onto you, there has to be a cost.

The whole rent scare runs on one assumption. Landlords face a higher bill and pass it down the line.

Follow the chain. Higher tax bill, then higher holding cost, then higher rent. Break the first link and the whole thing collapses.

For every existing landlord the first link is broken. Tax treatment frozen, holding cost unchanged, nothing to recover from a tenant.

Treasury's own modelled rent figure proves the point. Not a spike. Under $2 a week. Roughly the price of half a coffee.

Source: Treasury Budget 2026–27 factsheet, Negative Gearing and Capital Gains Tax Reform (housing impacts; market impacts).

The scare campaign's logic chain // tested link by link
1. Landlord's tax bill risesBroken. Frozen for every existing investor.
2. Holding cost risesBroken. No new cost is created.
3. Rent rises to recover itThere is nothing to recover.
Treasury's modelled rent effect: under $2 per week.
That small figure is a market effect, not landlords recouping a bill, because there is no bill.
Fact 03 · The real arithmetic

Your rent is about to skyrocket.

Your landlord's tax bill: unchanged.

Put the three numbers a renter actually cares about side by side.

  • Tax change for existing landlords: zero.
  • Modelled rent effect of the policy: under $2 a week.
  • Commonwealth Rent Assistance increases already delivered in 2023 and 2024: more than $20 a week for a single person on the maximum rate.

So a renter on assistance comes out roughly $18 a week ahead.

If the rent story were about your cost of living, the $20 would be the front page and the $2 would be the footnote. It is the other way around. Worth asking why.

Source: Treasury Budget 2026–27 factsheet (housing impacts). DSS and Services Australia, Commonwealth Rent Assistance rate increases 2023 and 2024.

A renter on maximum Rent Assistance // weekly position
Tax change for existing landlords$0
Modelled rent effect of the policy− up to $2
Rent Assistance lift, 2023–24+ over $20
Net position: about +$18 per week, in the renter's favour.
Two separate things, set side by side honestly. The help already delivered dwarfs the modelled cost.
Fact 04 · It builds homes

This will choke off investment and dry up the rental market.

This reform doesn't touch one existing tenancy.

The reform only changes the rules for investors buying from 1 July 2027, and even then it does not ban negative gearing.

It gives a new investor two paths.

  • Buy a new build and keep negative gearing and the capital gains discount in full.
  • Or buy an established property and run it positively geared, carrying losses forward against future rental income.

This steers money toward building new homes instead of bidding up the houses that already exist. More dwellings means downward pressure on rents over time.

The scare campaign has the direction backwards.

Source: Treasury Budget 2026–27 factsheet (new build exemption; housing impacts). Budget 2026–27, Tax reform overview.

What actually changes // only for investors buying from 1 Jul 2027
→ Buy a NEW BUILDNegative gearing and the 50% CGT discount stay, in full.
→ Buy an ESTABLISHED homeRun it positively geared, or carry losses forward.
→ Investors affected each yearAbout 230,000. Roughly 1% of all taxfilers.
Money redirected from bidding on old homes to building new ones.
Treasury models around 75,000 extra owner-occupiers over a decade, reversing about 10 years of decline.
The bottom line

The facts aren't complicated. The campaign needs them to be.

Strip away the noise and the reform is simple. Everyone who already owns an investment property keeps every tax break they have. Anyone buying from now on can still negatively gear, they just have to build something new to do it, or run the property at a profit like any other business. No existing landlord's costs went up, so no existing landlord has a cost to pass on. Treasury models the rent effect at under $2 a week, against supply measures and rent assistance pushing the other way. The scare campaign works by hoping you will not run the numbers. You just did.

$0
change for existing landlords. Every one is grandfathered.
<$2
Treasury's modelled rent effect, per week.
+$20
a week in Rent Assistance already delivered.
75k
more owner-occupiers Treasury expects over a decade.
Sources · check every number yourself

Top-level references. All government.

Every figure on this page is drawn from the documents below. They are official Australian Government and intergovernmental sources, not opinion pieces. If a claim here is wrong, these are the documents that would prove it.

  1. Negative Gearing and Capital Gains Tax Reform: tax explainer factsheet (Treasury, Budget 2026–27)https://budget.gov.au/content/factsheets/download/tax-explainers-negative-gearing-capital-gains-tax.pdf
  2. Tax reform: Budget 2026–27 overview (Australian Government)https://budget.gov.au/content/04-tax-reform.htm
  3. Rental properties: other tax considerations (negative gearing mechanics) (ATO)https://www.ato.gov.au/forms-and-instructions/rental-properties-2025/other-tax-considerations
  4. Negative gearing: how it works (Treasury)https://treasury.gov.au/review/tax-white-paper/negative-gearing
  5. Better support for renters: Commonwealth Rent Assistance (Treasury)https://treasury.gov.au/policy-topics/housing/renter-support
  6. Rent Assistance: eligibility and rates (Services Australia)https://www.servicesaustralia.gov.au/rent-assistance
  7. Commonwealth Rent Assistance increases (15% 2023, 10% 2024) (DSS)https://www.dss.gov.au/jobseeker-student-payments-and-commonwealth-rent-assistance
  8. OECD Economic Surveys: Australia: recommendation to wind back negative gearing and CGT discounthttps://www.oecd.org/en/publications/oecd-economic-surveys-australia
  9. Costings: phasing out negative gearing and CGT concessions (Parliamentary Budget Office)https://www.pbo.gov.au
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