Moderate-Rent Program — 10% Rate
- Legal basis
- Art. 72(2) CIRS
- Benefit key
- moderateRent
What it does
Rentals registered under the moderate-rent program (rent ≤ PAA + 50%) are taxed at a flat 10%, regardless of contract duration.
When this saves money
Whenever your rent meets the program’s affordability ceiling — frequently a better deal than the duration-based reductions for shorter contracts.