Tax on renting out a parking space
Rent you earn from a parking space is taxed as income from property. The rate is 12%, 30% is recognised as flat-rate expenses, so 8.4% of the gross rent actually goes out. The rental has to be reported to the Tax Administration within 8 days.
This is not tax or legal advice. Parkly is a listings site and does not interpret legislation. What is on this page comes from the Tax Administration and from the Income Tax Act, and holds as of 13 Aug 2026 Check your own case with the Tax Administration or an accountant. This page exists so you know the obligation is there and where to verify it.
Why is renting out a parking space taxed at all?
Because it is income. The Income Tax Act counts money from renting out property, movable or immovable, as income from property: the same as renting out a flat. It makes no difference whether it is a garage, a space in a building or an outdoor space in a yard.
Do I owe tax even if I rent the space out for a single day?
Under the Act the obligation does not depend on how long the rental lasted or how much money was involved, but on income having been earned. The Tax Administration also states that rent counts as earned even when the space was handed over without a written contract. For how this works in your particular case, ask your local Tax Administration office.
How much is the tax?
The Tax Administration states that tax is paid on the rent less 30% in expenses, at a rate of 12%.
Worked on an annual rent of €1,620 Annual rent €1,620 Flat-rate expenses (30%) − €486 Taxable base €1,134 Tax (12%) − €136.08 Owner keeps €1,483.92 The example runs on €135/mo, the median asking price in our sample of listings. It is not a promise of earnings.
When and how is the rental reported?
You report to the Tax Administration office for your place of residence, within 8 days of first earning the income. The Tax Administration then issues a decision, and the tax is paid monthly, by the last day of the month for the current month.
If you have the contract certified by a notary, the notary forwards it to the Tax Administration on your behalf within 30 days.
How to report a rental to the Tax Administration: step by step
Why do people mention rates of 23% and 33%?
Those are the annual income tax rates local authorities set for salaries and self-employment. They do not apply to rent. The rate on income from property is a flat 12% and is the same in every town, because the surtax was abolished in 2024. Mixing the two up is a common source of confusion and overstates the tax roughly threefold.
Does anything change if I rent the space out through Parkly?
No. Parkly is a listings site, you agree the rental directly with the tenant and the money does not pass through us. The tax obligation is yours and is the same as with any other way of advertising.
An empty space is not taxed. It does not earn you anything either.
On €135 a month the tax comes to €11.34. The rest is yours, and Parkly takes no cut of the rent.
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Where to check the exact rules
- Tax Administration: income from property, and income from rent and lease
- Tax Administration: taxable base and rates
- Income Tax Act (NN 115/16 to 152/24), articles 57, 62 and 83
- Your local Tax Administration office, for questions about your own case
- An accountant or tax adviser, especially if you rent out several spaces or are considering registering a trade