If you rent out apartment, you have to pay tax

Landlord shall calculate and pay the tax to the budget within 40 days after the last day of the reporting quarter, the STI in Uzhgorod reminds. 

Also, they point out that the income from lease or sublease of property shall be included in the total monthly (annual) taxable income of the taxpayer. If the tenant is a natural person, who is not an entity, the person responsible for the calculation and payment of the tax is a taxpayer – the landlord.

Landlord calculates and pays the tax to the budget within 40 days after the last day of the reporting quarter. The amount of earned income, the amount of the tax paid during the reporting tax year and the tax liability for such year shall be reflected in the annual tax return of property and income (hereinafter – tax return).

In the event of notarization of the real estate lease agreement, the notary is obliged to send information about such agreement to the supervisory authority at the tax address of the taxpayer – the landlord. The notary is liable under law for breach of order and / or timing of the submission of such information.

The income from property rental shall be taxable at 15 (17)%.

Source: "Novyny Zakarpattya"