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The lease agreement expresses the relationship between the tenant and the landlord. This means that the tenant can not only use a certain thing, but can also make a profit from it (a farmer as a tenant can cultivate a field and at the same time can keep the crops and profit from it). The landlord receives payment for this ‑ rent.

For more information on lease agreement, see the blog article.

Find out more:
Property Rental Tax return in Germany online

The lowest income tax rate in Germany is 14 %, applied progressively once income exceeds the basic allowance of € 12,348 (for 2026). The tax rate increases with income up to a maximum of 42 %, and for very high incomes above € 277,825, a top rate of 45 % applies.

Rental income is taxed together with your other income according to this progressive rate.

For more information on rental income tax in Germany, see the blog article.

Find out more:
Property Rental Tax return in Germany online

The biggest difference between short‑term renting and classical renting is the rental period.

Short‑term landlords can rent out their property for a maximum of 6 months, whereas for classic renting the contract is a minimum of 15 months depending on the type of contract.

The duration of a short‑term renting is usually a few days to a few weeks, but always less than 6 months.

For more information on renting property in Germany, please see the blog article.

Find out more:
Property Rental Tax return in Germany online

If parts of an owner‑occupied flat or family house or another house used by the taxpayer as a whole are temporarily rented out and the income from this does not exceed €520 in the tax year, the taxation of the income may be waived for simplification purposes with the taxpayer's consent.

Find out more:
Property Rental Tax return in Germany online

The most commonly deductible expenses related to rental property include:

  • property tax,
  • loan costs,
  • accounting costs,
  • repair and renovation costs,
  • travel costs,
  • insurance,
  • property operating costs,
  • financing costs (appraisal, notary, land registry fees),
  • advertising costs,
  • street cleaning, garbage collection,
  • debt interest on the financing of the rental property,
  • depreciation of the building.

For more information about renting property in Germany, please see the blog article.

Find out more:
Property Rental Tax return in Germany online

Anyone required to file a tax return must file a return for the 2025 tax year by the 31st of July, 2026.

If the tax return is filled by a tax advisor or a filling assistance association, the filing deadline is extended to 28st of February, 2027.

If you file your tax return voluntarily, you have 4 years to file your tax return to the tax office, until 31st of December, 2029 for the year 2025.

If you miss the deadline, you must expect a penalty.

Find out more:
Property Rental Tax return in Germany online