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 |
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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 | |
