Cymharwch eich sefyllfa dreth prynu i osod o dan hen reolau (cyn 2017) yn erbyn rheolau Adran 24 cyfredol lle nad yw llog morgais yn ddidynadwy mwyach.
Section 24 (fully phased in since 2020/21): Landlords can no longer deduct mortgage interest from rental income. Instead, you get a 20% tax credit on interest — which hurts higher and additional-rate taxpayers most.
Section 24 fully phased in from 2020/21. Mortgage interest tax credit is 20% regardless of your tax band. Higher and additional rate landlords are most affected. Consider limited company ownership or professional tax advice for complex portfolios.
Rhowch eich incwm rhent
Defnyddiwch yr incwm rhent blynyddol o'r eiddo neu'r portffolio. Ar gyfer eiddo lluosog, gallwch nodi cyfansymiau cyfunol i weld yr effaith gyfartalog.
Rhowch y llog morgais blynyddol
Defnyddiwch ran llog eich taliadau morgais yn unig (nid ad-daliad cyfalaf). Gall eich benthyciwr ddarparu datganiad blynyddol sy'n dangos y rhaniad.
Ychwanegwch dreuliau didynadwy eraill
Cynnwys ffioedd asiant, atgyweiriadau, yswiriant, costau gosod a rheoli, a ffioedd cyfrifeg. Peidiwch â chynnwys ad-daliadau cyfalaf morgais na gwelliannau cyfalaf.
Dewiswch eich band treth incwm
Dewiswch Sylfaenol (20%), Uwch (40%) neu Ychwanegol (45%). Mae effaith Adran 24 yn niwtral i drethdalwyr cyfradd sylfaenol ond yn sylweddol i drethdalwyr cyfradd uwch a chyfradd ychwanegol.
Adolygwch y tabl cymhariaeth
Gwelwch elw, treth a llif arian net o dan yr hen reolau yn erbyn rheolau Adran 24 cyfredol ochr yn ochr. Mae'r gwahaniaeth blynyddol yn dangos cost ariannol y cyfyngiad ar eich cyfradd dreth.
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Making Tax Digital for Income Tax (MTD ITSA) starts April 2026 for £50k+ self-employed and landlords. Here's what it means, when it applies to you, the software requirements and how it changes Self Assessment forever.
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Disclaimer: All results are estimates for guidance only and do not constitute financial, tax or legal advice. Always consult a qualified professional.
