Three ways to own property

Own name, company or trust calculator.

The same properties, held three ways: in your own name, in a company, or in a discretionary trust (often called a family trust), where the trustee decides each year which beneficiaries receive the income. The tool opens on an example and shows how the numbers may differ on your assumptions; it does not tell you which structure to use.

You

State or territory

Land tax is charged by the state the land is in.

Your taxable income

Before these properties.

Second adult

A partner or other adult who would co-own with you, or could receive income from the trust.

The properties

Price of each property

The price of the first property in today's dollars; each later purchase costs more, grown at your growth rate.

Number of properties

Bought one at a time, with the gap you set below. A purchase that would fall after the years held is not made.

Years held

From the first purchase to the end of the comparison, when every property is treated as sold.

Growth a year

An assumption. Change it to suit the property.

Gross rental yield

A year's rent as a share of each property's value in that year, before costs, so rent rises in line with value. An assumption. Change it to suit the property.

Land share of the price

Land tax is charged on land value, not the price. An assumption. Change it to suit the property.

Property type

New builds and established homes are treated differently under the rules from 1 July 2027. What counts as a new build has not yet been defined in law, so confirm yours with your accountant.

Loan, costs and assumptions

Loan-to-value ratio (LVR)

The loan as a share of the property's value. The same LVR is used for every property.

Interest rate

Interest only, held at this rate for the whole period.

Running costs

Council rates, insurance, management and repairs, as a share of the rent. An assumption. Change it to suit the property.

Inflation a year

Under the rules from 1 July 2027, it drives indexation, which lifts the cost base in line with inflation for capital gains tax in your own name or a trust. A company's cost base is not indexed. It also turns the results into today's dollars. An assumption. Change it to suit your situation.

Timing and the company

Year of the first purchase

The financial year the first property is bought. The year-by-year view starts here.

Years between purchases

How long between one purchase and the next, if you buy more than one.

Company profits

Whether the company keeps its profit each year or pays it out to shareholders as franked dividends. Either way, what is left in the company after the sale at the end is paid out as dividends and taxed in your hands.

On these assumptions

Your own name

$1,150,995

Company

$652,772

Discretionary trust

$1,097,524

This calculator is not intended to be relied on to make a decision about a financial product. Consider getting advice from a licensed financial adviser before you make any financial decision.

On these assumptions, after 15 years, the estimated after-tax result is $1,150,995 in your own name, $652,772 in a company and $1,097,524 in a discretionary trust.

This illustrates your figures before buying and selling costs and the setup and yearly costs of a company or trust, and it does not weigh asset protection or control. It does not recommend a structure, and the choice is one to make with your accountant and adviser.

Once all the properties are bought, land tax in Queensland is about $17,815 a year in your own name, $26,218 in a company and $26,218 in a discretionary trust.

After tax, side by side

Your own nameCompanyDiscretionary trust

How each result is built

	Your own name	Company	Discretionary trust
Rent	$1,435,114	$1,435,114	$1,435,114
Running costs	-$586,789	-$586,789	-$586,789
Interest	-$1,733,749	-$1,733,749	-$1,733,749
Land tax	-$389,049	-$509,840	-$509,840
Rental result	-$1,274,473	-$1,395,264	-$1,395,264
Tax on income	$8,972	$0	$0
Growth in value	$2,597,024	$2,597,024	$2,597,024
Tax on a sale	-$180,527	-$360,528	-$104,235
Tax on dividends		-$188,460
Deposits put in	-$477,368	-$477,368	-$477,368
After-tax result	$1,150,995	$652,772	$1,097,524
In today's dollars	$794,723	$450,716	$757,803

Year by year

Year	Your own name	Company	Discretionary trust
2026-27	$9,032	-$5,409	-$6,632
2027-28	$35,558	$20,076	$27,322
2028-29	$67,397	$30,677	$46,510
2029-30	$116,243	$60,927	$88,257
2030-31	$172,681	$91,971	$137,551
2031-32	$236,719	$121,343	$194,400
2032-33	$309,530	$155,739	$259,974
2033-34	$390,405	$195,539	$333,732
2034-35	$480,606	$241,056	$417,313
2035-36	$579,343	$292,600	$510,447
2036-37	$681,731	$350,497	$614,030
2037-38	$786,604	$415,090	$728,544
2038-39	$899,690	$486,743	$852,712
2039-40	$1,021,025	$565,836	$972,059
2040-41	$1,150,995	$652,772	$1,097,524

Land tax in every state

State or territory	Your own name	Company	Discretionary trust
New South Wales	$11,812	$11,812	$28,912
Victoria	$11,965	$11,965	$18,440
Queensland	$17,815	$26,218	$26,218
South Australia	$5,870	$5,870	$14,905
Western Australia	$9,075	$9,075	$9,075
Tasmania	$21,342	$21,342	$21,342
Australian Capital Territory	$22,465	$22,465	$22,465
Northern Territory	$0	$0	$0

Points often weighed

Points commonly raised about each way of holding. General information to take to your accountant, not advice.

Your own name

Often weighed for

There is no separate entity to set up or run each year.
A rental loss on a new build, or on a home acquired before 7:30pm AEST on 12 May 2026, can still reduce tax on your other income.

Often weighed against

Rental profit and any taxable gain are taxed at your marginal rate, the rate of tax on your next dollar of income.
From 1 July 2027, a net rental loss on an established home acquired at or after 7:30pm AEST on 12 May 2026, which for a purchase means contracted, can no longer reduce tax on your salary or other income, unless an exception applies; it can be used only against residential property income and gains, and the rest carries forward to be used the same way in later years.
In most states, the land you own in that state is added together for land tax, so each property you add counts toward one bill and one tax-free threshold. The ACT charges each property separately, and the Northern Territory has no land tax.

Company

Often weighed for

Profit kept in the company is taxed at the company rate, usually 30% for a company that mainly holds rental property, rather than at your marginal rate.

Often weighed against

Profit paid out as dividends is taxed at your marginal rate, with a credit for the company tax already paid, so in your hands it ends up taxed at your rate, not the company rate.
A company gets no capital gains discount, under the rules before or from 1 July 2027.
A rental loss stays in the company and does not reduce tax on your salary. The company can carry it forward against its own later income if it passes the ownership or business tests for company losses.
In Queensland, a company has a lower land tax-free threshold than an individual.
A company has its own setup and yearly accounting costs.

Discretionary trust

Often weighed for

The trustee may choose each year, within the trust deed, which beneficiaries receive the income, which can spread it across adults on lower rates.
A capital gain passed to a beneficiary who is a resident individual is taxed much as if they held the property themselves, with the discount on growth before 1 July 2027 and indexation from that date.

Often weighed against

A rental loss stays in the trust and cannot be passed to beneficiaries. The trust can carry it forward against its own later income if it passes the trust loss tests.
In New South Wales a discretionary trust has no land tax-free threshold, and in Victoria, Queensland and South Australia a discretionary trust buying land now has a lower threshold than an individual.
A trust has its own setup and yearly costs, and the trustee has legal duties.
Income passed to a child who is still a minor is taxed at higher rates, and the ATO can tax the trustee instead where income paid to one beneficiary is really for someone else's benefit.

What moves these results

Your income. The gap between your marginal rate and the company rate drives much of the difference, so a change in income can change the order.
A second adult. Income shared between two people can change the own-name and trust results.
Company profits. Keeping profit in the company or paying it out changes the company result.
How long you hold. The longer the hold, the more the result rests on growth and on how a gain is taxed.
Property type. New builds and established homes are treated differently under the rules from 1 July 2027.
Where the land is. Land tax thresholds differ by state and by owner; the state comparison shows how much.
Details not yet final. Some details of the rules from 1 July 2027, such as what counts as a new dwelling, have not yet been settled in law. A separate minimum tax on discretionary trust income from 1 July 2028 has been proposed in a Bill before Parliament; it is not law, and the tool does not apply it.

Sources

Rates last checked 25 October 2026.

How it is worked out

The properties are bought one at a time from the first year you set, with the gap you choose between purchases. Each later purchase costs more, because its price grows at your growth rate until it is bought, and a purchase that would fall after the years held is not made.
Each is borrowed against at your LVR, interest only. Rent is each property's value in that year times the gross yield, running costs come off the rent, and values grow at your growth rate.
Land tax is worked out each year on the total land value each owner holds in the state, using that state's current threshold and scale for an individual, a company or a trust, held for the whole period. Where two people own together, the tool treats them as one owner, as several states do for land held jointly; in Queensland, which taxes each co-owner on their own share, the tool follows that rule. The ACT charges each property separately, and the Northern Territory has no land tax.
Own name: each year's rental result is added to your income, or split equally with the second adult as equal co-owners, and taxed at resident rates with the Medicare levy.
Company: the rental result is taxed at the company rate. Profit paid out each year is taxed again in your hands at your rates, with a credit for the company tax already paid, and after the sale at the end, everything left in the company is paid out the same way. A loss stays in the company and carries forward against its later income, assuming the company loss tests are met.
Trust: each year's net income is passed to you, or split equally between you and the second adult, and taxed at your rates. A loss stays in the trust and carries forward against later trust income, assuming the trust loss tests are met. No income goes to a child or to a company.
Losses and capital gains follow the rules before 1 July 2027 and the rules from that date, for each owner, including the tax on selling every property at the end. For an established home, a rental loss held back under the rules from 1 July 2027 is carried forward against later rental profit and then against the gain on that sale.
Each result is the after-tax cash along the way plus what is left after selling every property at the end and repaying the loans, less the deposits you put in. Protection, control and costs that are not in the figures are not weighed.

What changes from 1 July 2027

From 1 July 2027, new rules change how investment property is taxed, and they are now law. For an established residential dwelling acquired at or after 7:30pm AEST on 12 May 2026, a net rental loss can no longer reduce tax on salary or other income. For a purchase, the date that counts is the date of the contract, not settlement. The loss can be used only against residential rental income and residential capital gains, and any excess carries forward to be used the same way in later years. Dwellings acquired before the cut-off, and new dwellings, are not affected by this rule, and some dwellings acquired later keep an earlier owner's treatment, such as one inherited from a spouse or transferred on a relationship breakdown. For capital gains, the 50% discount no longer applies to growth from 1 July 2027 for individuals and trusts. Instead the cost base is indexed, which means it is lifted in line with inflation, and resident individuals pay at least 30% in tax on the gain above inflation, with an exemption for people on listed income-support payments. For a property held on 30 June 2027, growth up to that day keeps the current discount. A gain on a new dwelling can keep the discount for the whole holding instead. Some details are not yet final, including what counts as a new dwelling, which has not been defined in law, and an optional way of splitting a gain either side of the start date, which is still in draft. A further bill before Parliament would change parts of these rules. Treat any result that uses these rules as an estimate, and confirm the position with your accountant.

Why these starting figures

The tool opens on example figures so you can see how it works. Rates and thresholds set by law are the published figures on the date shown. Every other starting figure comes with the reason it was chosen, and you can change any of them.

State or territory: Why this starting figure: Queensland, where co-owners are assessed for land tax on their own shares, so the example shows that rule; change it to your state.
Your taxable income: Why this starting figure: the median taxable income of Australian individuals, 2023-24.
Second adult: Why this starting figure: one owner to start; add a second adult to see how sharing income changes each result.
Their taxable income: Why this starting figure: the median taxable income of Australian individuals, 2023-24, the same for both adults.
Price of each property: Why this starting figure: the mean price of a residential dwelling in Queensland, the default state, June quarter 2026.
Number of properties: Why this starting figure: two properties, enough to show how land tax builds as holdings grow.
Years held: Why this starting figure: a fifteen-year hold, long enough for growth and the 2027 rules to show.
Property type: Why this starting figure: an established home; change it if you are buying a new build.
Growth a year: Why this starting figure: the annualised growth, before inflation, in dwelling prices across Australia, not in Queensland alone, over the 20 years to June 2026. Two ABS series are joined at the December quarter 2021: the residential property price index for the eight capital cities, which adjusts for the mix of dwellings sold, from June 2006 until it ended in December 2021; then the mean price of residential dwellings across Australia, which covers the whole country and is not adjusted for mix, to June 2026.; This starting figure is a long-term past average, not a forecast. A long period evens out strong and weak years, so it is a fairer starting point than recent years alone, but the future may be higher or lower.
Gross rental yield: Why this starting figure: the Queensland median weekly rent on new bonds (Residential Tenancies Authority, $650, as at the September quarter 2026) over the mean Queensland dwelling price (ABS, June quarter 2026); a median rent over a mean price, so it may sit below a typical investment yield.; This starting figure is a current figure, as at the date shown, not a long-term average or a forecast, and it can change over the period.
Land share of the price: Why this starting figure: residential land as a share of land and dwellings in Australia at 30 June 2025; houses usually sit above it and units below.
Loan-to-value ratio (LVR): Why this starting figure: 80% of the price, the loan-to-value ratio above which lenders mortgage insurance usually applies.
Interest rate: Why this starting figure: the Reserve Bank's average rate on new interest-only housing loans, as at August 2026.; This starting figure is a current figure, as at the date shown, not a long-term average or a forecast, and it can change over the period.
Running costs: Why this starting figure: rental deductions other than interest and depreciation, as a share of gross rent, in ATO statistics for 2023-24; it includes land tax for owners who pay it, so it may overlap a little with the land tax the tool adds.
Inflation a year: Why this starting figure: the midpoint of the Reserve Bank's inflation target band of 2 to 3%, the default rate ASIC's calculator instrument and RG 167.106 also set.
Year of the first purchase: Why this starting figure: 2026-27, the current financial year, so every purchase falls after the negative gearing cut-off.
Years between purchases: Why this starting figure: a second purchase two years after the first.
Company profits: Why this starting figure: kept in the company; under both options everything left is paid out at the end, so this changes only when the tax is paid.

What this tool leaves out

Asset protection, estate planning and control. They are often the main reasons a structure is chosen, and they are legal questions, not numbers.
Setup and yearly costs. Accounting, legal and government fees for a company or trust are not counted, which makes those results look better than they would be.
Buying and selling costs. Stamp duty and agent and legal fees are not counted for any of the three, so every result is higher than it would be.
Moving a property you already own. A transfer into a company or trust may bring stamp duty and capital gains tax, and the property would usually then count as acquired after 7:30pm AEST on 12 May 2026 for the negative gearing rule. The tool does not model it.
Taking money out of a company. Money taken from a company other than as a dividend, such as a loan to you or your family, can be taxed as if it were a dividend. The tool does not model it.
Foreign surcharges. In New South Wales, a discretionary trust is treated as foreign for land tax unless its deed permanently rules out foreign beneficiaries. The tool assumes it does.
Borrowing. Lending to a company or trust can come on different terms, and borrowing capacity is not assessed.
Self-managed super funds. An SMSF is not compared here.
Medicare details. The Medicare levy low-income reduction and the Medicare levy surcharge are not modelled.

Questions investors ask

Which structure suits me?

The tool cannot tell you, and we do not advise on structures. It shows how the same properties may be taxed in different hands on your assumptions, which is a useful starting point for the conversation with your accountant and adviser. The right structure also rests on things no calculator weighs, such as asset protection, your family and your plans.

Why does land tax change with the owner?

Each state sets its own tax-free threshold, and some set a different one for trusts or companies. In New South Wales, a discretionary trust has no threshold and pays 1.6% from the first dollar. In Queensland, companies and trusts have a threshold of $350,000, against $600,000 for an individual. The state comparison shows the same properties in every state.

Why does the company result depend on paying out profit?

A company pays tax on its profit at the company rate. Profit paid out to you as dividends is then taxed at your marginal rate, with a credit for the tax the company already paid, so in total it is taxed at your rate. Profit kept in the company is taxed only at the company rate while it stays there, but it is still the company's money, so the tool pays out whatever is left after the sale at the end and taxes it in your hands. The choice changes when that extra tax is paid, which changes how much is left at the end.

Does it include the tax changes from 1 July 2027?

Yes. It applies the rules from 1 July 2027 to each owner. They are law, but some details, such as what counts as a new dwelling, are not yet final, so treat the later years as less certain than the early ones. The explainer under How it is worked out sets out what changes.

Why is there no SMSF option?

A self-managed super fund (SMSF) is a retirement structure with its own rules on contributions, access and borrowing, so it does not compare like for like with the three here. From 10 August 2026, an SMSF can use a new limited recourse borrowing arrangement (the loan structure a super fund uses to borrow) to buy real property only if it is business real property, which generally means land and buildings used wholly and exclusively in a business. In practice, that rules out new borrowing by a fund for a residential rental property. Arrangements entered into, and contracts exchanged, before that date are not affected. If you are weighing an SMSF, start with your accountant and a licensed adviser.

Can I move a property I already own into a trust or company?

That is a question for your accountant and a lawyer before anything else. A transfer between owners may bring stamp duty and capital gains tax, and the new owner would usually count as acquiring the property after 7:30pm AEST on 12 May 2026 for the negative gearing rule. This tool does not model it.

What should I ask next?

Questions to take to your accountant and adviser. Which structure fits your income, family and plans over the whole hold? How would a rental loss be treated in each? What would each cost to set up and run, and how would a lender view it?

Where to next

If you are settling a structure with your accountant and adviser, we can work alongside them on the property.

Start the conversation→

This calculator gives general information only. It is an illustration of how the same properties may be taxed when held in different ways, on assumptions held constant over time, so real results will differ, and it does not weigh asset protection, control or setup costs. It is not advice on structures, tax, credit or law, and apart from the figures you enter, it does not take into account your objectives, financial situation or needs. The rules from 1 July 2027 are law, but some details, such as what counts as a new dwelling, are not yet final. Past performance is not a guarantee of future results. Individual results vary. CHAD Property coordinates with accountants, financial planners and brokers, who advise in their own fields, and does not advise on structures, so speak with your accountant and a licensed adviser before you set up a structure or buy in one.

The tools on this page give general information only. Each result is an estimate, worked out from the figures you enter and the assumptions shown, using rates and rules as at the date shown. It is not a quote, and it is not intended to be relied on to make a decision about a financial product, a loan or your tax. It is not personal financial, tax, credit or legal advice, and apart from the figures you enter, it does not take into account your objectives, financial situation or needs. Rates, thresholds and laws change, and some details of recent changes are not yet final. CHAD Property is a buyer's agency. It does not hold an Australian financial services licence or an Australian credit licence, and it is not a registered tax agent. We do not advise on tax, lending, financial products or how to structure ownership, including through a self-managed super fund, a company or a trust; we work alongside the brokers, accountants and financial planners who do. Before you make a financial decision, consider getting advice from a licensed financial adviser, and check any figure here with a licensed or registered professional who knows your situation.