The desk
What property pays after tax and costs: buy-to-let and landlord tax, REITs, commercial property, property funds and house price data. Crowdfunding and loan notes are covered risks first.
Buy-to-let & landlord tax · Explainer
From 6 April 2027, individual landlords in England, Wales and Northern Ireland pay income tax on rental profit at 22%, 42% or 47%, two points above the rates on earnings. Mortgage interest relief rises to 22% at the same time, so for most the extra cost is 2% of profit after interest.
REITs · Explainer
A UK REIT is a listed property company that pays no UK tax on its rental profits and gains as long as it pays out 90% of those profits. You get property income without being a landlord, but the share price can sit well below the value of the buildings.
Buy-to-let & landlord tax · Guide
Property investment in the UK comes in four main forms, from a buy-to-let flat to listed REIT shares, and what separates them is mostly costs, tax and how quickly you can sell. From 6 April 2027 individual landlords in England, Wales and Northern Ireland pay new property income rates of 22%, 42% and 47%.
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Market view, vehicles and due diligence, regulation and tax for advisers and wealth managers. Free to verified professionals.
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