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.
You must always report rental income on your tax return.
If you are receiving rental income for the first time, or if the amount has changed, see the instructions for payment.
See a list of expenses that can be deducted from rental income.
See a list of renovation expenses.
See a list of what types of income are taxed as rental income.
See a summary of the calculation rules.
See the instructions for reporting foreign-sourced income.
Rental income — other pages
Page last updated 11/29/2022