Personal taxation · Luxembourg
Rental income calculator Luxembourg: net result 2025
The tool calculates a rental result from amounts that have already been classified, then the taxpayer's share. It does not determine the depreciation rate, the deductibility of works or the treatment of a loss in the overall tax return.
Financial Services Luxembourg · Licensed accountant · Head of the firm: Mickaël LOC. Editorial update: .
Net income from private letting
Tax year 2025 only. Enter the amounts according to the method and scope explained on this page.
Local calculation, with no account and no amounts transmitted. The contact form is separate. Reloading the page clears your entries.
The formula
The property's result is the relevant receipts minus the other accepted expenses, the accepted interest and qualifying depreciation. The items must not be counted twice. The ownership share is then applied to the property's result.
The engine covers ordinary private letting of a Luxembourg property in 2025. Social rental management (gestion locative sociale), flat-rate schemes, professional letting and foreign properties are excluded.
What cannot freely be included in expenses
- Capital repaid to the bank.
- Investment works not classified as an immediately deductible expense.
- Expenses reimbursed by the tenant and already neutralised elsewhere.
- Depreciation already counted once in the other expenses.
- Personal expenses or expenses relating to another property.
Fictitious example
Receipts of EUR 12,000, qualifying expenses of EUR 2,000, interest of EUR 1,500 and depreciation of EUR 1,000 give a property result of EUR 7,500. An ownership share of 50% results in a share of EUR 3,750.
This is not a tax amount. A negative result does not automatically lead to a refund, and how it is offset must be examined according to the rules applying to the file.
Documents and confidentiality
It must be possible to reconstruct the calculation from the leases, statements, certificates and depreciation calculations. If an amount has not been classified, have it examined before ticking the confirmation box.
No property address, tenant identity or document is requested. The amounts stay in your browser during the calculation.
The firm’s other tax engagements
Depending on your situation, the firm also handles tax, VAT and payroll, the regularisation of late tax filings and assistance during a tax audit. Fees are listed in the firm’s fee grid.
Official sources and scope
The rules apply to the year and profile concerned. Examples flagged as fictitious explain a method; they are not an individual validation. The documents and options of your file are covered by a separate engagement.