Europe: Rental income taxes (%).

Tax on the average annual rental income in the country, based on the following assumptions:

  • Gross rental income: €1,500/month
  • Owned by a foreign, non-resident individual
  • No other local income, no mortgage

These figures are for reference only; always consult a reputable lawyer for accurate advice. In many countries, it is more tax-efficient to buy and rent through a company. For more information on property taxes, click on the country links. Updated biannually.

Last updated June, 2024
Switzerland 48.56%
Luxembourg 46.78%
Ireland 40.00%
Netherlands 36.00%
Turkey 27.15%
Portugal 26.44%
Slovenia 25.00%
Malta 23.33%
Austria 22.97%
Finland 22.50%
Norway 22.00%
Greece 22.00%
Italy 21.00%
UK 20.00%
Estonia 20.00%
Spain 19.00%
Slovak Rep. 19.00%
Latvia 17.25%
Poland 13.50%
Hungary 13.50%
Croatia 12.00%
Romania 10.00%
France 10.00%
Bulgaria 10.00%
Germany 9.92%
Belgium 8.11%
North Macedonia 7.50%
Czech Rep. 5.57%
Montenegro 5.40%
Lithuania 1.96%
Denmark 1.87%
*n.a. means there is not enough data to show a valid result

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