Six-year rule calculator: when does the main residence exemption window end?
Last reviewed 13 October 2026 · General information, not advice
If you move out of your home and rent it, Australia's main residence “absence rule” lets you choose to keep treating it as your main residence for up to 6 years. Enter your dates to see when that window ends, and which conditions to check.
Enter the move-out date and whether it has been rented to see your result.
Records to keep from the day you move out
- Proof of the dates you lived there and moved out (lease start, utility connections, electoral roll, mail redirection).
- A market valuation on the day it was first rented. If you later sell outside the window, this is generally the cost base for the taxable part.
- Rental income and expense records for every year it's rented.
- Records showing you didn't treat another home as your main residence for the same period.
Things this calculator doesn't cover
- Partial exemptions when the property was partly used to earn income while you lived there, or is on more than 2 hectares.
- Spouses with different main residences, deceased estates, and the six-month overlap when moving house.
- How the 1 July 2027 CGT changes interact with a partial exemption — see the valuation checker.
Sources
We check these sources every quarter and update this page when the rules change.