Rent 5% of gross income, home sale 5% of the gain or 0 after 2 years, dividends 5%
An individual’s income from letting a home for living is taxed at 5% with no deductions. On a home sale, 5% is charged on the difference between the sale and purchase price; after 2 years of ownership the sale is exempt if the home was not used in a business. Dividends are taxed at 5% at source; since January 1, 2026 dividends of non-financial companies paid out of profits received from financial institutions are exempt (Law 1061).
What this changes in the calculation
Nothing; the 5% on a sale is calculated on the gain.
- Status
- verified
- Published