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Rental income

All rental income and all the expenses that relate to it must be reported. If you are an owner of multiple flats, apartments or other rental property units, you must break down the income and expenses specifically for each one. You must report the amounts even if you don’t have to pay any tax after the expenses have been deducted.

Rental income is treated as capital income, taxed at the tax rate in force.

News

You can supplement your 2023 pre-collected tax amount with an additional prepayment. You can submit a request for an additional prepayment as of 7 December. See instructions: How to request and make an additional prepayment

How to complete the tax return

You must always report rental income on your tax return.

How to pay

If you are receiving rental income for the first time, or if the amount has changed, see the instructions for payment.

What can you deduct?

See a list of expenses that can be deducted from rental income.

Renovations in rented-out property

See a list of renovation expenses.

What counts as rental income?

See a list of what types of income are taxed as rental income.

How much tax is collected?

See a summary of the calculation rules.

Rental income from abroad

See the instructions for reporting foreign-sourced income.

Rental income — other pages

Page last updated 12/4/2023