Personal income tax (PIT) from conducting business activity due to income from real estate rental

The following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with personal income tax (PIT) or corporate / corporate income tax (CIT). The form of taxation depends on precise legal regulations. Bearing in mind the above-mentioned, the taxation of rental with PIT in selected European countries is presented below.