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