Rental Income Taxation in Holy See (Vatican City)

Rental income from property in Vatican City is not subject to any tax. With 0% PIT and no property tax system, landlords face no tax liability on rental income within the jurisdiction.

Tax Rate on Rental Income

Rental income from Vatican City property is taxed at 0%. There is no withholding tax on rental payments, no progressive rate structure, and no filing requirement for rental income.

Deductions

Since rental income is not taxed, there is no need to track or claim deductions. However, property owners may still wish to maintain records for:

Non-Resident Landlords

Non-residents receiving rental income from Vatican City property are also subject to 0% withholding tax. However, they should verify their tax obligations in their country of residence.

Related Guides

Canada Rental Property Expenses Guide (Deductible Expenses, CCA, T776, Non-Resident Rent)the rental property expenses in Canada — the deductible rental expenses (the mortgage interest, the property taxes, the insurance, the repairs, the maintenance, the management fees, the utilities), thIraq Rental Income Tax Guide (IIT 3-15% Progressive, WHT for Non-Residents 2026)rental income taxation in Iraq for 2026. Taxed at IIT progressive 3-15% rates. 10% standard deduction for expenses or itemized. Real estate registration required. KRG separate rules. Non-resident landKazakhstan Rental Income Guide 2026 — 10% IIT, Simplified Regime Possiblerental income taxation in Kazakhstan. Rental income taxed at 10% IIT for individuals, 20% CIT for companies. Deductions for mortgage interest, maintenance, and depreciation. Simplified regime for soleEstonia Rental Income Tax Guide 2026 — 20% IIT with DeductionsEstonian rental income tax for 2026. Flat 20% personal income tax on net rental income, deductible expenses, treatment of furnished and short-term rentals, and VAT considerations.Andorra Rental Income Guide: PIT Rates 0-10%, Deductions 2026Andorra rental income taxation — taxed at progressive PIT rates 0-10%, allowable deductions (maintenance, management, mortgage interest), and compliance for landlords in 2026.House Flipping: How to Buy, Renovate, and Sell Properties for ProfitLearn how house flipping works — finding deals, the 70% rule, renovation budgeting, financing, and the risks of flipping houses.
Browse all guides →