Published
08/11/2025, 11:03The State Tax Service has submitted amendments to the Tax Code for public discussion that would require homeowners' associations (HOAs) and management and maintenance companies to report information about apartments and non-residential premises that are actually rented out to the tax authorities.
As explained by the State Tax Service, the aim of the initiative is to regulate the rental market and ensure that owners who receive income from renting out property pay taxes. The amendments were prompted by complaints from residents of apartment buildings about noisy tenants and suspicions that the owners of such apartments were evading taxes.
Tax officials claim that it is currently difficult to identify illegal rentals: inspections are met with refusals by owners to open doors or statements that the tenants are relatives. The new mechanism for transferring data from HOAs should facilitate control, but in the event of a negative public reaction, the agency is ready to exclude this provision from the draft law.
