Income tax on rent, worked example, in Germany

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Non-resident couple´s joint monthly rental income1 €1,500 €6,000 €12,000
Annual Rental Income 18,000 72,000 144,000
= Taxable Income 14616 60,831 132,831
Income Tax Rates      
Income Tax Rate €653 €15,583 €45,816
Solidarity Surcharge €0 €0 €2,519.88
Monthly Income Tax Due €54.42 €1,298.58 €4,027.99
Annual Income Tax Due €653 €15,583 €48,335.88
Tax Due as % of Gross Income 4.47% 25.62% 36.39%
Source:
Global Property Guide and BMF-Steuerrechner.de

INCOME TAX 2010

TAXABLE INCOME, (€) TAX RATE
Up to €8,004 0%
€8,005 - €13,469 14% - 23.97%
€13,470 - €52,881 23.97% - 42%
€52,882 - €250,730 42%
Over €250,730 45%
Source: Global Property Guide