One of the most common questions landlords ask around tax time: “what exactly am I taxed on?” The answer surprises many people, because it does not depend on how much rent you receive, but on who rents from you. Here is what you need to know for the 2026 tax return.
Renting to a private individual (private use)
Are you renting to a natural person who does not use the property for professional purposes? Then you only declare the non-indexed cadastral income (KI) of the property, next to code 1106/2106. Your actual rental income is not relevant for the return.
The tax authorities then tax you on the indexed cadastral income + 40%, not on the rent you actually receive. For 2025 income (assessment year 2026), the indexation coefficient for cadastral income rose to 2.2446, which slightly increases the taxable base.
Renting to a professional or company
Are you renting to someone who uses the property for their profession, to a legal entity or to a company? Then you must declare both the non-indexed cadastral income and the actual rental income. In that case the taxable base is usually higher.
The difference between renting to a private individual and to a company can strongly affect your taxable base — so always know which category you fall into.
Which costs are deductible?
For private rentals the deduction is limited, but the interest on a mortgage loan for the purchase or renovation of the property is generally deductible. Keep all your loan documents carefully for this.
Keep your documents and figures on hand
At tax return time you quickly need your cadastral income, your leases and your expense receipts. Proproll stores all those documents structured per property and gives you a real-time overview of your rental income and return, turning the tax return into a matter of minutes instead of a search.
This guide is general information and not tax advice. For your situation, consult FPS Finance or an accountant.