Apply for a property tax exemption
Exemption from property tax in the event of a significant reduction in income from a rented property, e.g., due to vacancy through no fault of the owner (Section 33 of the Property Tax Act).
How to proceed
- 1
Submit the application to the tax office by March 31 of the following year
For the previous year, including documentation regarding vacancies and leasing efforts.
- 2
Evidence of a decline in earnings
Lease agreements, real estate agent documents, and listings as evidence of active efforts to rent out the property.
- 3
Notice of Exemption
If the reduction in yield exceeds 50%: 25% reduction; if it exceeds 100%: 50% reduction.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 1 months
Official: max. approx. 1 months
Online application
In person or by post
Common mistakes
- • Application filed after March 31 of the following year (cut-off date)
- • There is no evidence of efforts to rent the property
Common reasons for rejection
- • Vacancy caused by the landlord (rent set too high)
- • Decrease in gross profit to less than 50% of normal gross profit
You can usually file an objection against a rejection.
The essentials before applying
Who is eligible?
Landlords whose rental properties have been vacant for an extended period through no fault of their own or have been rendered unusable due to damage.
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. approx. 1 months
Success rate
approx. 55.0 % (estimate)
Most common mistakes
- •Application filed after March 31 of the following year (cut-off date)
- •There is no evidence of efforts to rent the property
Common reasons for rejection
- •Vacancy caused by the landlord (rent set too high)
- •Decrease in gross profit to less than 50% of normal gross profit
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.