The 25% intermediate rate for rents between € 12,000 and € 24,000, to break the sharp jump to 35% after 12,000 euros, the prime minister announced at the TIF, changing his landscape. tax For owners real estate.
The rate of 15% up to 12,000 euros of rental income of property owners remains, while the sections 24,000–35,000 and more than 35,000 euros continue to receive a tax at a rate of 35% and 45% respectively.
What was in force before and what will be the case now
To date, anyone who exceeded 12,000 euros annual rents paid 15% for the first section and 35% for the entire top up to 35,000 euros. At the new intermediate rate, the section of 12,000–24,000 euros will be taxed at 25% and only after 24,000 will 35% to 35,000 and 45% apply for the excess. The benefit peaks at 1,200 euros and “locks” for everyone exceeding 24,000 euros, as the middle section of the middle section is now taxed with 10 points less.
Who benefits
They do not have the profit for those who stay up to 12,000 euros (the tax remains 15%). From then on, the relief increases linearly to 24,000 euros and stabilizes the maximum benefit of 1,200 euros for higher income. The measure relieves owners with one or two real estate rented at large cities market prices, without changing the progressiveness of the scale.
Some examples of real estate owner cases:
- Annual income of 9,600 euros (800 euros/month): Tax of 1,440 euros with the old and the new regime.
- 12,000 euros: Tax of 1,800 euros in both regimes.
- EUR 15,000: Old 2,850 euros (1,800 + 3,000 × 35%), new 2,550 euros (1,800 + 3,000 × 25%). Benefits of 300 euros.
- 20,000 euros: old 4,600 euros, new 3,800 euros. Benefits of 800 euros.
- 24,000 euros: old 6,000 euros, new 4,800 euros. Benefits of 1,200 euros.
- 30,000 euros: Old 8,100 euros, new 6,900 euros. Benefits of 1,200 euros (max).
- 40,000 euros: old 12,100 euros, new 10,900 euros. Benefits of 1,200 euros.