Residential Rent – 10% Route
If you elect the 10% flat tax route for residential rental income, the full tax must be paid by January 30 of the year following the rental year. No monthly advances are required. For example, 2026 rental income taxed at 10% must be paid by January 30, 2027.
Normal Route
If you choose the normal tax route for rental income (marginal rates with expense deductions), you must pay monthly advances like any other business income. The advance rate is set by the assessor.
Commercial Rent
Commercial rental income is always subject to monthly advances, as it is treated as regular business or passive income.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.