किराया संपत्ति कर कैलकुलेटरसूत्र

## Rental Property Tax Estimation

Rental income is taxed after deducting operating expenses, mortgage interest, and depreciation.

### Formula

**Taxable Income = Gross Rent - Expenses - Interest - Depreciation**

**Tax Owed = Taxable Income x Marginal Rate**

### Key Deductions

- Property taxes, insurance, management fees, repairs
- Mortgage interest (not principal)
- Depreciation on the building (not land)
- If taxable income is negative, the loss may offset other income (subject to passive activity rules)

हल किया गया उदाहरण

$36,000 gross rent with $12,000 expenses, $8,000 interest, $9,000 depreciation, at 24% tax rate.

  1. Total deductions: $12,000 + $8,000 + $9,000 = $29,000
  2. Taxable rental income: $36,000 - $29,000 = $7,000
  3. Estimated tax: $7,000 x 24% = $1,680
  4. The depreciation deduction saved $9,000 x 24% = $2,160 in taxes