Taxes and costs

How is residential rental income taxed?

This is general information, not individual legal or tax advice. Rules and fees may change: before a transaction, check the primary sources and consult a specialist about your circumstances.

An individual's income from renting residential premises for residential use may be taxed at 5% without deductions under the statutory regime. Short-stay accommodation, commercial leasing, and additional services may be treated differently.

Information checked on:

Primary sources

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