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How much tax must I pay for the received rent?

For tax purposes, rental income is treated as income from investments or capital. The capital income tax rate applies.

Tax rates on capital income

Capital gains tax rates
Up to EUR 30,000 30%
For amounts above EUR 30,000 34%

The base of income tax is your net amount of rental income

Subtract the tax-deductible expenses of renting to arrive at the net amount. Typically, the expenses consist of housing-company maintenance charges, and of the outlays of money when searching for a tenant, such as advertising and your rental agent’s fee.

See complete list of deductions.

Example: You get €750 rent for your apartment every month for the entire year. Gross rental income is €9,000 a year. You can claim the housing company’s maintenance charge, which is €320 per month i.e. €3,840 per year.  As a result, your net rental income is €9,000 – €3,840 = €5,160. This amount is subject to income taxation.

During the tax year, you receive no other income from investments or capital, so your capital income stays below the 30,000-euro threshold. You pay 30% tax, which means €5,160 × 0.30 = €1,548.

Page last updated 4/26/2024