Basic allowance for mixed-use properties with owner-occupied dwelling
338,800
351,900
368,800
The Capital Gains on Debt and Financial Contracts Act
De minimis threshold for individuals’ capital gain/loss
2,000
2,000
2,000
Tax ceiling
Tax ceiling on positive net capital income
42%
42%
42%
Basic allowance for positive net capital income included in the top-tax base
49,700
51,600
54,100
Letting of a holiday home or renting out rooms
Basic allowance for holiday homes when rental income is self-reported (private letting)
12,700
13,100
13,800
Basic allowance for holiday homes when rental income is reported via an agency
46,100
47,900
50,200
Renting out rooms in owner-occupied homes
1 1/3% of the property’s public value, however at least the minimum basic allowance for room rental. Applies to both rental properties and owner-occupied homes
24,000
24,000
24,000
Renting out rooms or a year-round home for part of the year
Basic allowance (private letting)
12,700
13,100
13,800
Basic allowance (rental platform)
32,300
33,500
35,100
Renting out a car, caravan, etc. via a rental platform
Basic allowance for renting out a petrol- or diesel-powered car, boat, or caravan
11,500
12,000
12,500
Basic allowance for renting out an electric, hydrogen, or hybrid car
21,600
22,500
23,500
Related topics
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