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SMSF commercial property calculator
Buying commercial premises in your self-managed super fund? Slide the numbers to see the deposit your fund needs, the yearly cash flow, the tax-deductible interest and how your fund’s equity builds as the loan pays down. Assumes accumulation phase, taxed at 15%.
Your numbers
Rent is price × yield, before outgoings, held flat. Repayments are principal and interest, paid monthly. Fund tax is 15% of rent less deductible interest (a negative figure is a saving against other fund income). Stamp duty, legal costs, outgoings, depreciation and loan fees aren’t included.
Your estimated net cash flow, year 1
$0
Your results, visualised
Fund equity at the end
Total interest
Tax saved on interest
Cash flow, all years
See the year-by-year table
| Year | Rent | Interest | Principal | Deductible interest | Fund tax | Net cash flow | Loan balance | Fund equity |
|---|
Good to know about SMSF property
- SMSF borrowing must use a limited recourse borrowing arrangement (LRBA), with the property held in a separate holding trust until the loan is repaid. For LRBAs entered on or after 10 August 2026, real property must be business real property (used wholly and exclusively in a business), such as commercial premises.
- The property must meet the sole purpose test. Business real property can be leased to a related party (such as your own business) at market rent on commercial terms.
- In accumulation phase fund income is taxed at 15%. In retirement phase, income on assets supporting a pension can be tax free, which this calculator doesn’t model.
- Lenders usually cap SMSF commercial lending well below residential LVRs, and the fund needs enough cash left over for costs and liquidity.
Source: ATO: How SMSFs are taxed · ATO: Changes to LRBAs from 10 August 2026
General information only, not personal advice. This calculator is general information only and not personal financial, tax or credit advice. It doesn’t take into account your objectives, financial situation or needs, and results are estimates based on the assumptions shown, not guarantees. SMSF borrowing is complex and carries risk. Speak with a licensed adviser, your SMSF accountant and a lender before acting. FinForce is a Corporate Authorised Representative (No. 001241242) of Financial Force Pty Ltd, ABN 42 091 425 464, AFSL 238337.