Rental Property Depreciation Basics (Australia 2025-26)

Published February 2026 Last updated February 2026

Last reviewed:

Primary tax-year context: 2025-26

This article is general information only. We maintain pages using primary-source checks and date-based reviews. See editorial policy.

Investment PropertyTax PlanningRental Property

General information only. Speak with a registered tax agent for advice.

This page uses ATO rental property guidance as the primary source. Focus on classification, apportionment, and evidence quality to reduce compliance risk.

Core rule set

  • Claim only the income-producing portion
  • Exclude private and non-deductible amounts
  • Keep documents that explain how figures were calculated

Sources (verified)

Next step

Where to go next

Understand the rules

Policy updates hub Track key tax dates and rule changes.

Compare alternatives

Is Negative Gearing Worth It Compare alternatives with side-by-side numbers.

Run the numbers

Investment Property Calculator Run calculator estimates using this article context. Capital Gains Tax Calculator Run calculator estimates using this article context.