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Tax

What you keep from the rent

Rental income is taxed separately at a flat rate and never joins the progressive scale.

Used only when claiming actual costs.

Resident supporting a child under 18, or a resident under 30, actually living there.

You keep per month
€542.50
  • Tax per year€1,890.00
  • Annual rent€8,400.00
  • Deemed costs (10 %)€840.00
  • Taxable base€7,560.00
  • Effective burden on the rent22.5 %
  • Tax under ZIURS€1,134.00
  • Saving under ZIURS€756.00

This is an informative calculation and does not replace an official payroll statement.

Where the rent goes
  • You keep€6,510.0077.5 %
  • Tax per year€1,890.0022.5 %

Skupaj€8,400.00

Where the rent goes

How it is calculated

The base is rent less costs, taxed at a flat 25 % that settles the liability on its own. Deemed costs are 10 %, or actual maintenance costs against invoices.

Frequently asked questions

Does rental income join my salary?
No. It is a final flat tax that stays outside the annual progressive assessment.
When are actual costs worth claiming?
Once they exceed 10 % of the rent. Every item needs an invoice.
What is the filing deadline?
28 February for the previous year, when letting to an individual.
Do I owe tax on renting a room?
Yes. The law does not distinguish a room from a whole flat.

Sources and legal basis

Updated: 2026-09-01

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