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    Exemption from VAT on renting a residential apartment

    the exemption

    Renting a residential apartment is exempt from VAT according to Article 31(1) of the VAT Law. The exemption applies to rental for residential use only.

    Conditions

    • The property is used for residential purposes
    • The tenant is an individual
    • The rental is not part of a hotel business

    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.