Calculadora de Imposto de Imóvel para Aluguel — Formula

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)

    • Exemplo Resolvido

    $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