Tax changes in 2026
The federal government has introduced several significant changes to the declaration of property income. The main one concerns the reduction of the flat-rate expense deduction from 40% to 35% of the indexed cadastral income.
This measure directly affects landlords who do not deduct their actual expenses. For those who opt for actual deductions, nothing changes — but be aware that the required documentation is now stricter.
Deadlines and procedures
Good news: the filing deadline has been extended to 15 July 2026 for online declarations. Paper declarations must still be sent before 30 June.
Don’t forget to include your rental income in part 7 of the form, even if the property is located in another region.