SMSF property investing offers three main tax benefits: Lower tax on rent & CGT: Within superannuation, rental income and capital gains are typically taxed at 15%. This rate is often significantly lower than personal income tax rates, which can be as high as 45%. CGT discount: If your SMSF holds a property for more than 12 months, the tax rate would typically be 10% (as you only pay CGT on two-thirds of the gain) Tax-free earnings in retirement: Once the SMSF enters retirement phase and starts paying a pension, rental income and capital gains can be tax-free.