Rental Property Tax Calculator 2026

See how a rental property's depreciation, financing costs, and running costs change your income tax, year by year.

Educational estimate only, not tax advice. Every rule here has edge cases and interacts with your personal situation; always confirm specifics with a Steuerberater before acting on any of it.

How this calculator works

Pick which AfA regime applies to your property (existing building, new-build linear, new-build degressive, new-build with the §7b boost, or a listed building's Denkmal-AfA), enter your property and financing numbers, and this tool computes that year's depreciation, combines it with your rent and other costs into a rental profit or loss, and shows exactly how that changes your income tax.

The AfA math follows the real statutory rates and thresholds (§7 Abs. 4/5a, §7b, §7i EStG), the same figures verified in our rental property tax savings guide, not simplified approximations.

Only one AfA regime is modeled per property at a time, and the degressive method (§7 Abs. 5a) doesn't model an optional switch to linear partway through. See the confidence notes below the results for the full list of what isn't covered.

Your situation

Your current taxable income (zvE)

Your annual zu versteuerndes Einkommen before this property. Check a recent tax return, or the annual view of our main salary calculator.

Filing status

State (for property transfer tax)

Only used for the one-time Grunderwerbsteuer estimate below; doesn't affect the AfA or income tax numbers.

Your property

Depreciation (AfA) method

For a building completed before 2023: the standard 2%/year rate, §7 Abs. 4 EStG.

Total purchase price

The full price including land; used only for the one-time Grunderwerbsteuer estimate.

Building value (excl. land)

The building's own share of the purchase price; land never depreciates. Check your purchase contract's split, or a professional valuation.

Month acquired/completed

The first year's AfA is prorated by the months remaining in that year.

Which ownership year?

Year 1 is the year you acquired or completed the building.

Annual rent received

Annual mortgage interest

Only the interest portion; loan repayment (principal) is never deductible.

Other annual costs

Property management, insurance, Grundsteuer, maintenance, and similar Werbungskosten, combined.

This year's AfA

6.000,00 €

Rental loss

5.500,00 €

Tax saved

1.974,00 €

Your tax bill, with and without this property

Both bars use the real §32a income tax formula for year 1 of ownership, the same one behind this site's own calculator.

Tax saved: 1.974,00 €

One-time property transfer tax (Grunderwerbsteuer) at 6.50% for your state: 26.000,00 €. Not part of the annual figures above.

How much you'll have written off, over time

Cumulative AfA actually written off under your own numbers and chosen regime, over the full depreciation period (capped at 50 years). The dot marks your selected ownership year; the dashed line is the full cost basis you're depreciating.

How this changes over time

Year	AfA	Rental result	Tax difference
1	6.000,00 €	-5.500,00 €	1.974,00 €
4	6.000,00 €	-5.500,00 €	1.974,00 €
8	6.000,00 €	-5.500,00 €	1.974,00 €
12	6.000,00 €	-5.500,00 €	1.974,00 €
20	6.000,00 €	-5.500,00 €	1.974,00 €

Key years for your chosen AfA regime; the boosted and Denkmal methods change shape exactly at these points. The highlighted row is your selected year.

Year 1 breakdown

Rental result
Rent received	12.000,00 €
Mortgage interest	-6.000,00 €
Depreciation (AfA)	-6.000,00 €
Other costs	-5.500,00 €
Rental result	-5.500,00 €
Income tax effect
Taxable income before	55.000,00 €
Taxable income after	49.500,00 €
Income tax before	12.347,00 €
Income tax after	10.373,00 €
Difference	1.974,00 €

A rental loss reduces your total taxable income (zvE) directly, so it lowers the tax on your salary too, not a separate refund, just a smaller zvE taxed at the same progressive §32a rates as everything else. A rental profit works the other way, adding to your zvE and raising the tax bill.

What this calculator doesn't cover

Only one AfA regime is modeled per property; this tool doesn't combine, for example, standard building AfA with a separate Denkmal-AfA renovation on the same property.
Liebhaberei (loss-recognition) risk isn't modeled: the tax office can deny loss recognition entirely if a property never shows a realistic path to an overall profit across its expected holding period.
Grunderwerbsteuer is shown as a one-time cost only; it isn't added to the AfA basis the way it really would be over decades (a small, slow-moving effect this tool doesn't track).
This is an educational estimate, not a substitute for a Steuerberater reviewing your actual purchase contract, renovation plans, and full tax situation.