SMSF Property Loans › What tax applies to an SMSF property?

What tax applies to an SMSF property?

Inside an SMSF, rental income is generally taxed at a concessional rate during the accumulation phase, and can be lower again in the pension phase. Capital gains may also receive a discount if the property is held long enough. Your adviser confirms specifics.

Written by Ross McFarlane, Licensed Mortgage Broker (Credit Representative 526725). About the author

Why this matters

The concessional tax treatment inside super is a key reason people consider SMSF property, but the rules are detailed and depend on the fund phase and how long the asset is held. This is general information only. Your accountant or SMSF adviser should confirm exactly how the tax rules apply to your fund.

The key points

Rental income is taxed concessionally inside the fund.
Tax can be lower again in the pension phase.
Capital gains may be discounted if held long enough.
General information only, confirm with your adviser.

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Last reviewed: June 2026

General information only. This page provides general information about home loans and is not financial or credit advice, a quote, or a guarantee, and your personal circumstances have not been considered. Lending policies, interest rates, fees and eligibility vary by lender and change over time. Always confirm your own situation with a licensed mortgage broker or lender before acting. Ross McFarlane (Credit Representative 526725) is an authorised Credit Representative of Australian Associated Advisers Pty Ltd t/a Keylend, Australian Credit Licence 392169.