{ "name": "RentRollDesk Rental Income Tax Rules", "title": "Rental Income Tax Rules", "url": "https://rentrolldesk.com/datasets/rental-income-tax-rules/", "csv": "https://rentrolldesk.com/datasets/rental-income-tax-rules.csv", "markdown": "https://rentrolldesk.com/datasets/rental-income-tax-rules/index.md", "computed_at": "2026-10-05", "license": "https://rentrolldesk.com/terms", "headline": "The Rental Income Tax Rules carries 7 published figures read from 7 sources' own pages, from 1,000 to 125,140 GBP, read 26 September 2026.", "quotes": [ "The Rental Income Tax Rules carries 7 published figures read from 7 sources' own pages, from 1,000 to 125,140 GBP, read 26 September 2026.", "7 of the 19 named sources read in full publish a figure; 12 publish none, read 26 September 2026.", "Rental Income Tax Rules, rule capital gains tax higher rate: median 24 percent across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule capital gains tax basic rate: median 18 percent across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule capital gains annual exempt amount: median 3,000 GBP across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule US de minimis safe harbour: median 2,500 USD across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule personal allowance: median 12,570 GBP across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule personal allowance taper: median 100,000 GBP across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule basic rate ceiling: median 50,270 GBP across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule additional rate threshold: median 125,140 GBP across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule US personal use rule: median 15 day across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule US standard mileage rate: median 70 cents across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule US special depreciation allowance: median 100 percent across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule US section 179 limit: median 4,000,000 USD across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule US state and local tax cap: median 40,000 USD across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule US section 179 phase-out: median 500,000 USD across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule property income reporting threshold: median 2,500 GBP across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule holiday letting days available: median 210 day across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule holiday letting days actually let: median 105 day across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule holiday letting long let limit: median 155 day across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule finance cost basic rate reduction: median 20 percent across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule lease legal fee deduction limit: median 50 year across 1 source, read 26 September 2026.", "Rental Income Tax Rules, rule property allowance: median 1,000 GBP across 1 source, read 26 September 2026." ], "citation": "\"RentRollDesk Rental Income Tax Rules\", updated 2026-10-05, https://rentrolldesk.com/datasets/rental-income-tax-rules/.", "changed_since": null, "national": { "unit": "GBP", "n": 7, "median": 12570, "min": 1000, "max": 125140, "p25": 2500, "p75": 100000, "mean": 42068.5714, "units": { "%": 4, "GBP": 7, "USD": 4, "cents": 1, "day": 4, "year": 1 }, "published_sources": 7, "named_sources": 19, "read_sources": 19, "not_published": 12, "published_share": 0.368 }, "by_axis": { "rule": { "capital gains tax higher rate": { "%": { "n": 1, "median": 24, "min": 24, "max": 24, "p25": 24, "p75": 24, "mean": 24 } }, "capital gains tax basic rate": { "%": { "n": 1, "median": 18, "min": 18, "max": 18, "p25": 18, "p75": 18, "mean": 18 } }, "capital gains annual exempt amount": { "GBP": { "n": 1, "median": 3000, "min": 3000, "max": 3000, "p25": 3000, "p75": 3000, "mean": 3000 } }, "US de minimis safe harbour": { "USD": { "n": 1, "median": 2500, "min": 2500, "max": 2500, "p25": 2500, "p75": 2500, "mean": 2500 } }, "personal allowance": { "GBP": { "n": 1, "median": 12570, "min": 12570, "max": 12570, "p25": 12570, "p75": 12570, "mean": 12570 } }, "personal allowance taper": { "GBP": { "n": 1, "median": 100000, "min": 100000, "max": 100000, "p25": 100000, "p75": 100000, "mean": 100000 } }, "basic rate ceiling": { "GBP": { "n": 1, "median": 50270, "min": 50270, "max": 50270, "p25": 50270, "p75": 50270, "mean": 50270 } }, "additional rate threshold": { "GBP": { "n": 1, "median": 125140, "min": 125140, "max": 125140, "p25": 125140, "p75": 125140, "mean": 125140 } }, "US personal use rule": { "day": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "US standard mileage rate": { "cents": { "n": 1, "median": 70, "min": 70, "max": 70, "p25": 70, "p75": 70, "mean": 70 } }, "US special depreciation allowance": { "%": { "n": 1, "median": 100, "min": 100, "max": 100, "p25": 100, "p75": 100, "mean": 100 } }, "US section 179 limit": { "USD": { "n": 1, "median": 4000000, "min": 4000000, "max": 4000000, "p25": 4000000, "p75": 4000000, "mean": 4000000 } }, "US state and local tax cap": { "USD": { "n": 1, "median": 40000, "min": 40000, "max": 40000, "p25": 40000, "p75": 40000, "mean": 40000 } }, "US section 179 phase-out": { "USD": { "n": 1, "median": 500000, "min": 500000, "max": 500000, "p25": 500000, "p75": 500000, "mean": 500000 } }, "property income reporting threshold": { "GBP": { "n": 1, "median": 2500, "min": 2500, "max": 2500, "p25": 2500, "p75": 2500, "mean": 2500 } }, "holiday letting days available": { "day": { "n": 1, "median": 210, "min": 210, "max": 210, "p25": 210, "p75": 210, "mean": 210 } }, "holiday letting days actually let": { "day": { "n": 1, "median": 105, "min": 105, "max": 105, "p25": 105, "p75": 105, "mean": 105 } }, "holiday letting long let limit": { "day": { "n": 1, "median": 155, "min": 155, "max": 155, "p25": 155, "p75": 155, "mean": 155 } }, "finance cost basic rate reduction": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "lease legal fee deduction limit": { "year": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "property allowance": { "GBP": { "n": 1, "median": 1000, "min": 1000, "max": 1000, "p25": 1000, "p75": 1000, "mean": 1000 } } } }, "rows": [ { "source": "GOV.UK, Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "24%", "value": 24, "unit": "%", "vat": null, "axis": { "rule": "capital gains tax higher rate" }, "retrieved_at": "2026-09-12", "quote": "If you’re a higher or additional rate taxpayer, you’ll pay 24% on your gains from 6 April 2026.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" }, { "source": "GOV.UK, Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": { "rule": "capital gains tax basic rate" }, "retrieved_at": "2026-09-12", "quote": "If this amount is within the basic Income Tax band, you’ll pay 18% on your gains made from 6 April 2026.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" }, { "source": "GOV.UK, Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "£3,000, ", "value": 3000, "unit": "GBP", "vat": null, "axis": { "rule": "capital gains annual exempt amount" }, "retrieved_at": "2026-09-12", "quote": "For the 2026 to 2027 tax year the allowance is £3,000, which leaves £9,600 to pay tax on.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" }, { "source": "IRS, tangible property final regulations", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations", "figure": "$2,500 ", "value": 2500, "unit": "USD", "vat": null, "axis": { "rule": "US de minimis safe harbour" }, "retrieved_at": "2026-09-25", "quote": "In addition, the IRS will provide audit protection to eligible businesses by not challenging the use of the $2,500 threshold for tax years ending before Jan.", "source_class": "primary-government", "text_sha256": "89b1685b8ce7991fd9607a473601d3738171e397f3f78dced19e9c05ec0c1db9" }, { "source": "GOV.UK, Income Tax rates and Personal Allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£12,570, ", "value": 12570, "unit": "GBP", "vat": null, "axis": { "rule": "personal allowance" }, "retrieved_at": "2026-09-26", "quote": "The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.", "source_class": "primary-government", "text_sha256": "0ec8a61eff2419019acdb9571108caa04be6fb589fe1abf196ae673d7c91dab0" }, { "source": "GOV.UK, Income Tax rates and Personal Allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£100,000", "value": 100000, "unit": "GBP", "vat": null, "axis": { "rule": "personal allowance taper" }, "retrieved_at": "2026-09-26", "quote": "The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on. If you earn more than £100,000", "source_class": "primary-government", "text_sha256": "0ec8a61eff2419019acdb9571108caa04be6fb589fe1abf196ae673d7c91dab0" }, { "source": "GOV.UK, Income Tax rates and Personal Allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£50,270 20", "value": 50270, "unit": "GBP", "vat": null, "axis": { "rule": "basic rate ceiling" }, "retrieved_at": "2026-09-26", "quote": "Basic rate £12,571 to £50,270 20%", "source_class": "primary-government", "text_sha256": "0ec8a61eff2419019acdb9571108caa04be6fb589fe1abf196ae673d7c91dab0" }, { "source": "GOV.UK, Income Tax rates and Personal Allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£125,140 45", "value": 125140, "unit": "GBP", "vat": null, "axis": { "rule": "additional rate threshold" }, "retrieved_at": "2026-09-26", "quote": "Additional rate over £125,140 45%", "source_class": "primary-government", "text_sha256": "0ec8a61eff2419019acdb9571108caa04be6fb589fe1abf196ae673d7c91dab0" }, { "source": "IRS Publication 527, residential rental property", "url": "https://www.irs.gov/publications/p527", "figure": "15 days", "value": 15, "unit": "day", "vat": null, "axis": { "rule": "US personal use rule" }, "retrieved_at": "2026-09-26", "quote": "Used as a home but rented less than 15 days.", "source_class": "primary-government", "text_sha256": "1e41c9a93741237feff40c54cfa996fa5fd36b4dc3c6cc92de25f31afa22d045" }, { "source": "IRS Publication 527, residential rental property", "url": "https://www.irs.gov/publications/p527", "figure": "70 cents", "value": 70, "unit": "cents", "vat": null, "axis": { "rule": "US standard mileage rate" }, "retrieved_at": "2026-09-26", "quote": "For 2025, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck increased to 70 cents a mile.", "source_class": "primary-government", "text_sha256": "1e41c9a93741237feff40c54cfa996fa5fd36b4dc3c6cc92de25f31afa22d045" }, { "source": "IRS Publication 527, residential rental property", "url": "https://www.irs.gov/publications/p527", "figure": "100%", "value": 100, "unit": "%", "vat": null, "axis": { "rule": "US special depreciation allowance" }, "retrieved_at": "2026-09-26", "quote": "The 100% special depreciation allowance is restored for qualified property acquired and placed into service after January 19, 2025.", "source_class": "primary-government", "text_sha256": "1e41c9a93741237feff40c54cfa996fa5fd36b4dc3c6cc92de25f31afa22d045" }, { "source": "IRS Publication 527, residential rental property", "url": "https://www.irs.gov/publications/p527", "figure": "$4,000,000.", "value": 4000000, "unit": "USD", "vat": null, "axis": { "rule": "US section 179 limit" }, "retrieved_at": "2026-09-26", "quote": "This limit is reduced by the amount by which the cost of section 179 property placed in service during the year exceeds $4,000,000.", "source_class": "primary-government", "text_sha256": "1e41c9a93741237feff40c54cfa996fa5fd36b4dc3c6cc92de25f31afa22d045" }, { "source": "IRS Publication 527, residential rental property", "url": "https://www.irs.gov/publications/p527", "figure": "$40,000 ", "value": 40000, "unit": "USD", "vat": null, "axis": { "rule": "US state and local tax cap" }, "retrieved_at": "2026-09-26", "quote": "The overall limit on the deduction for state and local income, sales, and property taxes has increased to $40,000 ($20,000 if married filing separately).", "source_class": "primary-government", "text_sha256": "1e41c9a93741237feff40c54cfa996fa5fd36b4dc3c6cc92de25f31afa22d045" }, { "source": "IRS Publication 527, residential rental property", "url": "https://www.irs.gov/publications/p527", "figure": "$500,000 ", "value": 500000, "unit": "USD", "vat": null, "axis": { "rule": "US section 179 phase-out" }, "retrieved_at": "2026-09-26", "quote": "The overall limit is reduced if your modified adjusted gross income is more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married filing separately).", "source_class": "primary-government", "text_sha256": "1e41c9a93741237feff40c54cfa996fa5fd36b4dc3c6cc92de25f31afa22d045" }, { "source": "GOV.UK, renting out a property: paying tax", "url": "https://www.gov.uk/renting-out-a-property/paying-tax", "figure": "£2,500.", "value": 2500, "unit": "GBP", "vat": null, "axis": { "rule": "property income reporting threshold" }, "retrieved_at": "2026-09-26", "quote": "This is your ‘property allowance’. 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"2026-09-26", "quote": "was let to the public as furnished holiday accommodation for at least 105 days a year", "source_class": "primary-government", "text_sha256": "6dea8bbb77bd4cdb49a6500ea21b12ab4e6e80fd11dd2555aeb8c94c217211f4" }, { "source": "GOV.UK, renting out a property: paying tax", "url": "https://www.gov.uk/renting-out-a-property/paying-tax", "figure": "155 days", "value": 155, "unit": "day", "vat": null, "axis": { "rule": "holiday letting long let limit" }, "retrieved_at": "2026-09-26", "quote": "long lets (31 or more days in a row) did not total more than 155 days in a year", "source_class": "primary-government", "text_sha256": "6dea8bbb77bd4cdb49a6500ea21b12ab4e6e80fd11dd2555aeb8c94c217211f4" }, { "source": "GOV.UK, changes to tax relief for residential landlords (Section 24)", "url": "https://www.gov.uk/guidance/changes-to-tax-relief-for-residential-landlords-how-its-worked-out-including-case-studies", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "rule": "finance cost basic rate reduction" }, "retrieved_at": "2026-09-26", "quote": "The reduction is the basic rate value (currently 20%) of the lower of:", "source_class": "primary-government", "text_sha256": "fa6226139bb18429a1cafb052a3430c3142d4a86a26f37f6e3a76c4a2fa03b8a" }, { "source": "GOV.UK, income tax when you rent out a property: working out your rental income", "url": "https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income", "figure": "50 years", "value": 50, "unit": "year", "vat": null, "axis": { "rule": "lease legal fee deduction limit" }, "retrieved_at": "2026-09-26", "quote": "legal fees for lets of a year or less, or for renewing a lease for less than 50 years", "source_class": "primary-government", "text_sha256": "da5241c1f6d2900f0b19a428ba3c6259429847db53d1b7ac528c2eb54f3743e2" }, { "source": "GOV.UK, income tax when you rent out a property: working out your rental income", "url": 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"https://www.gov.uk/government/statistics/property-rental-income-statistics", "label": "HMRC, property rental income statistics", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p527", "label": "IRS Publication 527, residential rental property", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/taxtopics/tc414", "label": "IRS Topic no. 414, rental income and expenses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations", "label": "IRS, tangible property final regulations", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/forms-pubs/about-schedule-e-form-1040", "label": "IRS, about Schedule E (Form 1040)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/property-income-manual", "label": "gov.uk", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 7 of the 19 named sources that could be read published a usable figure; 12 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in GBP (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 56 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per rule, quoted verbatim from the authority with its effective date: the bands and allowances, the property allowance, the finance-cost restriction and its basic-rate credit, replacement-of-domestic-items relief, the revenue-versus-capital line (and its US twin, the de minimis safe harbour for improvements), the Making Tax Digital thresholds and dates. The derivation is the EFFECTIVE TAX on a given rent at a given income - the figure the calculator returns and which no authority publishes because each publishes only its own rule - beside a changed-since that makes each Budget a release.", "embed": "

1,000 to 125,140 GBP

7 published figures, Rental Income Tax Rules, across 7 sources, read 26 September 2026

Source: RentRollDesk Rental Income Tax Rules
" }