For international property investors, rental income taxation is one of the most important factors influencing net returns. The table below compares the standard tax rates applied to three different levels of monthly rental income across 80+ countries:
- $ / € 1,500 per month
- $ / € 6,000 per month
- $ / € 12,000 per month
This makes it easy to see how tax burdens scale with higher rental income brackets.
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Methodology
The data assumes that:
- The property is residential real estate.
- The owner is an individual non-resident (not a company).
- Rates reflect headline statutory taxes before deductions.
In many countries, effective tax rates can be reduced through deductible expenses such as maintenance, mortgage interest, or depreciation. For comparability, we present the statutory rates most relevant to non-resident individual investors.
All figures are reviewed and updated annually.
Important Note
Tax liabilities may vary depending on property type, deductions, tax treaties, or personal circumstances. These figures should be used as a benchmark only. For specific advice, consult a qualified local tax advisor.
Sources
National tax codes and finance ministries; PwC Worldwide Tax Summaries; Deloitte International Tax Guides; KPMG Tax Tools; EY Worldwide Corporate Tax Guide; plus local legal and accounting sources.
