If you rent out an apartment, house or other accommodation to someone on a lease or rental contract, it generates taxable income for you and so does renting out a holiday home with a time-sharing contract, or a caravan, mobile home or boat.
The tax rate on capital income is 30% if you receive €30,000 or less, and it increases to 34% on the part that goes over €30,000
E-file - report your 2016 rental income
Tax Return on the Web (vero.fi/taxreturn)
If you e-file, there is no need to send back the paper-printed form.
You receive rental income if you have given a good that you own (or have the right of possession of) to another party, and receive payment for this either in cash or in the form of a cash-equivalent benefit. The most common rental units are apartments and houses. However, renting out a holiday home with a time-sharing contract, a car or a caravan, mobile home, boat, machines and equipment also generates taxable rental income.
The gross taxable rental income is the sum of all incoming payments from the tenant, so it includes any separately invoiced compensation for the use of a parking space or tap water, etc. However, if the tenant pays you a guarantee deposit, it is not income to you unless the tenant later fails to make their rent payments and you start using the deposited money to cover the overdue rent.