SMSF Capital Gains Tax: Australian Property Guide for 2026
A practical guide to SMSF capital gains tax on Australian property, with worked examples for accumulation and pension phase investors.
Jonathan Zuvela
SMSF [capital gains tax](/tools/capital-gains-tax-calculator) is usually paid at 10% on eligible long-term property gains in accumulation phase, but it can fall to nil when the asset fully supports pension accounts. The actual outcome depends on tax phase, 12-month ownership, capital losses, and SMSF property rules.
For the broader structure and compliance picture, read the SMSF property investment guide.
For the borrowing, structure, and compliance side of the same strategy, read our SMSF property rules ATO guide.
SMSF Capital Gains Tax Basics
Also read our capital gains tax on property guide.
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Jonathan Zuvela
Founder, PropBoss
Jonathan is an Australian property investor and the founder of PropBoss - an AI-powered platform that helps investors automate their property admin, track rental income and expenses, and make data-driven investment decisions.
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