Indian Rental Income For Germany Tax Filing

1 Filing context

The calculator is for German tax residents declaring Indian immovable-property income.

Ownership share included in this filing (%) Enter the ownership percentage being included in this German filing review.

Months rented in the tax year For annual totals. Monthly entry counts rented months from rows with rent.

2 Income and deductions

Enter Indian rental amounts as whole INR. Do not use the Indian 30% standard deduction here.

Gross rent received

Annual/manual INR per EUR rate Example: if 1 EUR = 90 INR, enter 90. Check ECB INR rates or the BMF exchange-rate overview.

Enter monthly values in INR and the specific BMF / ECB exchange rate for each month.

Month	Rent (INR)	Interest (INR)	FX Rate (1â‚¬ = â‚¹)
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec

Home-loan interest Interest only. Principal repayment is not deductible in this calculation.

Municipal/property tax

Society maintenance

Repairs and maintenance Capital improvements may need different treatment; include only supportable annual expenses.

Property-management charges

Insurance (optional)

Other rental expenses (optional)

3 Building AfA

Only the building component is depreciable. Land is not depreciable.

Building acquisition/construction cost used for AfA Use the cost attributable to the building, excluding land. This is usually based on purchase/construction documents or a supportable allocation method.

Do not use the current market value for AfA. Start from acquisition or construction cost, then separate land and building. Review your deed, builder invoice, valuation support, or the BMF purchase-price allocation reference; it is a German reference concept, not a guaranteed India-specific split.

Building completion period Completion period drives the standard AfA rate.

Months eligible for AfA in this tax year

4 Documentation note

Keep a note of the rate source and the method you used consistently for the tax year.

Exchange-rate source note (optional)

Sources and assumptions

India has taxation rights over Indian immovable-property income. Germany generally exempts this income under the India-Germany tax treaty, but may consider positive income when determining the German tax rate through Progressionsvorbehalt.

Negative Indian rental income should generally not reduce ordinary German taxable income and may be carried forward only within the limits of German foreign-loss rules.

Indian Rental Income in Germany Calculator

Estimated foreign rental income for German filing review