Landlord guides by country

Buying costs, foreign ownership rules, how rental income is taxed, expenses claimable against rental income and tenancy rules, country by country.

• Malaysia: What it costs to buy, how rental income is taxed, which expenses are claimable against rental income, and the tenancy rules that matter when you rent out a home in Malaysia, whether you live there or abroad. Rental yield calculator (MYR)
• India: Stamp duty, how rental income from house property is taxed, TDS on rent, what NRIs can and cannot buy, and the tenancy customs that matter when you rent out a home in India, whether you live there or abroad. Rental yield calculator (INR)
• United States: Closing costs, property tax, how rental income is taxed for residents and foreign owners, which expenses are claimable against rental income, and the tenancy rules that matter when you rent out a home in the US. Rental yield calculator (USD)
• UAE: Transfer fees, where foreigners can own freehold, why individuals pay no UAE tax on rent, and the Ejari, deposit and rent increase rules that matter when you rent out a home in Dubai or Abu Dhabi. Rental yield calculator (AED)
• Singapore: Buyer's and additional buyer's stamp duty, what foreigners can buy, how rental income and property tax work for let-out homes, which expenses are claimable against rental income, and Singapore's tenancy rules. Rental yield calculator (SGD)
• United Kingdom: Stamp duty with the second-home and non-resident surcharges, how rental profit is taxed, the Non-Resident Landlord Scheme, allowable (claimable) expenses and the Renters' Rights Act rules for letting a home in England. Rental yield calculator (GBP)
• Australia: State stamp duty and foreign surcharges, FIRB rules and the ban on foreigners buying established homes, how rental income is taxed for residents and foreign residents, claimable expenses and state tenancy rules. Rental yield calculator (AUD)
• Canada: Land transfer tax and non-resident speculation taxes, the federal ban on foreign home buyers, how rental income is taxed for residents and non-residents (25% withholding and section 216), claimable expenses and provincial tenancy rules. Rental yield calculator (CAD)
• Hong Kong: Stamp duty after the 2024 removal of the extra duties, how property tax on rent works (15% after a 20% allowance), when personal assessment helps, and tenancy rules for letting a flat in Hong Kong. Rental yield calculator (HKD)
• Thailand: Transfer costs, what foreigners can own (condos within the 49% quota, not land), how rental income is taxed, and the tenancy customs for letting a condo in Bangkok, Phuket or Pattaya. Rental yield calculator (THB)
• Philippines: Transfer taxes and fees, what foreigners can own (condo units within the 40% limit, not land), how rental income is taxed for residents and non-residents, claimable expenses and rent control rules in the Philippines. Rental yield calculator (PHP)
• Japan: Buying costs and yearly fixed asset tax, the reports foreign buyers must file, how rental income is taxed (including 20.42% withholding for non-residents), claimable expenses and Japan's tenant-friendly lease rules. Rental yield calculator (JPY)
• Indonesia: Buying taxes, what foreigners can hold (Hak Pakai and apartment strata titles, not freehold), the final 10% tax on rent, and the leasing customs for renting out a villa or apartment in Bali or Jakarta. Rental yield calculator (IDR)
• Vietnam: Registration fees, what foreigners can own (homes in approved projects, for 50 years renewable), how rent is taxed from 2026, and the residence registration landlords must do for foreign tenants in Vietnam. Rental yield calculator (VND)
• New Zealand: No stamp duty, the foreign buyer ban and its exceptions, the two-year bright-line test, how rental income is taxed (interest fully claimable again, losses ring-fenced) and New Zealand's tenancy rules. Rental yield calculator (NZD)
• Germany: Real estate transfer tax by state, how rental income is taxed for residents and non-residents, depreciation and claimable expenses, the 10-year rule on gains, and Germany's tenant-friendly rules including the rent brake to 2029. Rental yield calculator (EUR)
• Spain: Transfer tax and VAT on purchases, the end of the property golden visa, how non-residents are taxed on rent (19% or 24%) and on empty homes, claimable expenses, and Spain's tenancy and holiday letting rules. Rental yield calculator (EUR)
• Portugal: IMT transfer tax and stamp duty, the end of the property golden visa, the flat 25% tax on rent for residents and non-residents, claimable expenses, IMI and Portugal's tenancy rules. Rental yield calculator (EUR)
• France: Notary costs, how unfurnished and furnished rentals are taxed (micro-foncier, LMNP), the non-resident minimum rate and social charges, claimable expenses, rent control and the energy rating rules for letting in France. Rental yield calculator (EUR)
• South Africa: Transfer duty, exchange control rules for foreign buyers, how rental income is taxed for residents and non-residents, the 7.5% withholding when non-residents sell, claimable expenses and the Rental Housing Act's deposit rules. Rental yield calculator (ZAR)