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Form 100. 2020 Personal Income Tax Return Declaration

7,3,6,4. Home rental reduction

In the case of leasing real estate for housing, the positive net return calculated in accordance with the provisions of the previous sections will be reduced by 60%.

The reduction is also applicable when, since the tenant is a legal entity, it is proven that the property is intended for the housing of certain natural persons.

The 60 percent reduction is not applicable to tourist rentals since their purpose is not to satisfy a permanent need for housing but rather to cover a temporary need.