Rental income tax by country

How the effective rate is built

We model a non-resident individual owning one apartment let long-term, applying the country's standard deductions for mortgage interest, depreciation, management and maintenance, then the applicable non-resident rate or schedule.

Treaties and withholding

Many countries operate a withholding regime on rent paid to non-residents, with a later filing to reconcile. Double-taxation treaties usually give the source country primary taxing rights over rental income from real estate.

Frequently asked questions

Is this a gross or net tax rate?

It is the effective rate on gross rent after standard deductions, so it can be compared directly between countries.

Can I offset mortgage interest?

In most countries yes, but several restrict or cap interest deductibility for non-residents. The country pages note where that applies.