How to Pay Income Tax on Rental Income from Real Estate: State Revenue Committee

The State Revenue Committee informs individuals who lease real estate that it is necessary to independently calculate income tax at a rate of 10% on the income received from real estate rentals for each tax year, and pay it to the state budget in account number 900008000490.

Individuals may, at their discretion, pay the income tax from rental payments either monthly (at 10% of the income received) or once a year (at 10% of the total income received during the year) by May 1 of the following year, inclusive.

Payment can be made through banking services, with the mandatory inclusion of the individual's name, surname, and taxpayer registration number (TIN). Annual income tax calculations (declarations) must be submitted exclusively electronically by May 1 of the year following the reporting period, inclusive.