Investor tools
Rental depreciation 3×6 simulator in Luxembourg
BetaThis tool is still being refined. Treat results as guidance, not a binding financial assessment.
This tool uses Luxembourg transactions, rules and rates. It can't give a reliable answer for a property in France, Belgium or Germany, so we'd rather say so than show you a number that looks right.
Key points in 30 seconds
Compare deductions from a documented building-only depreciable base. The July announcement is a scenario, not the rule currently applied to a tax return.
Announced proposal — subject to enactment
3 × 6: 6% for 6 years when the building base is at most €600,000.
Ordinary rate: 2%. A qualifying 4% rate is limited to 2 properties over the taxpayer’s lifetime, with completion less than 5 years before the start of the tax year. Special historical regimes need separate checking.
Announced on 2026-07-16: an option for acquisitions in 2026 and the sole regime for new acquisitions from 2027, subject to legislation. Above a base of €600,000, the announcement applies 2% to the entire base, not just the excess.
Building base entered directly: no assumed land percentage. A deduction reduces taxable income, not tax euro for euro. Full-year illustrations omit prorating, expenses and special historical regimes. The qualifying current column assumes 5 eligible years at 4%, then 2% for the last year; actual eligibility depends on completion, acquisition date and the lifetime property limit.
| Building-only depreciable base, excluding land | Current calculation — Annual deduction | Qualifying current regime — Annual deduction | Announced proposal — subject to enactment — Annual deduction | Total deduction over 6 full years | Potential difference / Current calculation | Potential difference / Qualifying current regime |
|---|---|---|---|---|---|---|
| €400,000 | €8,000 | €16,000 | €24,000 | €144,000 | €96,000 | €56,000 |
| €590,000 | €11,800 | €23,600 | €35,400 | €212,400 | €141,600 | €82,600 |
| €600,000 | €12,000 | €24,000 | €36,000 | €216,000 | €144,000 | €84,000 |
| €610,000 | €12,200 | €24,400 | €12,200 | €73,200 | €0 | -€61,000 |
Official sources
Sources checked:
The announced limit is €600,000.00, excluding land. Above it, 2% applies to the whole base. Below or at it, 6% applies for 6 years, subject to enactment and eligibility.
Enter both optional values to illustrate tax reductions. Income is after deductible expenses and interest, before depreciation; it is assumed constant each year. Deductions reduce taxable income, not cash costs. Progressive brackets, loss carryforwards, credits and other income are not modelled; this is not a tax-return calculation.
Current calculation
Use completion and acquisition records to establish the current depreciation treatment, including any special historical regime.
Announced proposal — subject to enactment
The comparison illustrates the government announcement. It does not elect a regime or calculate a personal tax liability.
Frequently asked questions
Which records determine the current regime?
Use completion and acquisition records to establish the current depreciation treatment, including any special historical regime.
Does this calculate my personal tax saving?
The comparison illustrates the government announcement. It does not elect a regime or calculate a personal tax liability.