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Taxes by country
When people pay for your rooms and desks, you are the seller. The tax on your prices is yours to decide and pay; FloorKite prints it on your receipts the way you set it up. This page explains how it usually works where you are.
Last checked 8 October 2026
General information, not tax advice. Rules change and depend on your situation – what you rent out, to whom, and what else you sell. Before you set your prices, check with an accountant or your tax office. The links below go to each country's tax authority.
So when a business outside the EU, say in New York, rents out a desk and its receipt shows no VAT, that's normal: the US has no VAT. Its profit is taxed through US income tax.
It depends on the country and on what exactly you offer:
Where the space is decides. Renting out a space is taxed where the space is – not where your customer comes from. A traveller from Germany booking a desk in Helsinki follows Finnish rules.
Small businesses below a yearly turnover limit usually don't have to register at all. Once registered, you charge the tax on taxable sales even if they're small.
Every payment and refund gets a receipt, sent to the customer as a PDF, made in your name:
That covers what most countries ask of a receipt to a private person (a simplified invoice in the EU). If a business customer needs a full invoice with its own company details, make one in your accounting software.
Receipts and FloorKite's invoices are kept for 6 years, and you can download them all under Billing.
FloorKite is run from Finland. Our plans and platform fees are quoted without VAT, and our invoices add it where it applies:
Standard rate, how renting out rooms and desks usually works, and when you must register. Missing your country? The pattern above usually holds – and we're happy to add it: info@floorkite.com.
VAT (ALV) 25.5 % · reduced 13.5 % and 10 %
Renting out premises is exempt. You can apply to charge VAT on premises rented to tenants who use them for VAT-liable business (hakeutuminen). Accommodation is taxed at 13.5 %; some sports and culture at 10 %.
Register once your taxable turnover passes €20,000 a year. vero.fi
VAT (moms) 25 % · reduced 12 % and 6 %
Renting out premises is exempt. Landlords can choose voluntary tax liability (frivillig skattskyldighet) for premises rented to VAT-registered businesses. Hotel rooms are taxed at 12 %.
Register once turnover passes SEK 120,000 a year. skatteverket.se
VAT (MVA) 25 % · reduced 15 % and 12 %
Renting out real property is exempt. Landlords can register voluntarily for premises used by VAT-registered tenants, with a written lease that says so.
Register once turnover passes NOK 50,000 in 12 months. skatteetaten.no
VAT (moms) 25 %
Renting out premises is exempt. You can register voluntarily for commercial lettings. Hotel rooms and holiday lets are taxed.
Register once turnover passes DKK 50,000 a year. skat.dk
VAT (käibemaks) 24 % since 1 July 2025
Renting out real estate is exempt, with an option to tax lettings to businesses. Accommodation has a reduced rate.
Register once taxable turnover passes €40,000 a year. emta.ee
VAT (Umsatzsteuer) 19 % · reduced 7 %
Renting out premises is exempt (§ 4 Nr. 12 UStG); you can opt to tax it when renting to businesses (§ 9 UStG). Short-term accommodation is taxed at 7 %; rooms rented with services or equipment are often taxed at 19 %.
Small business scheme (Kleinunternehmer): no VAT if turnover was at most €25,000 last year and stays under €100,000 this year. bzst.de
VAT (btw) 21 % · reduced 9 %
Renting out real estate is exempt; landlord and tenant can opt to tax it when the tenant uses the space for VAT-liable business. Short stays and serviced meeting rooms are often taxed.
Small business scheme (KOR): optional, for turnover up to €20,000 a year. belastingdienst.nl
Standard rates from 17 % (Luxembourg) to 27 % (Hungary)
The same pattern as above: renting out premises is exempt by default, often with an option to tax; accommodation and serviced spaces are often taxed.
Register above your country's limit – since 2025 at most €85,000 a year. A VAT ID always starts with the country code (Greece: EL). European Commission
VAT 20 % · reduced 5 %
Room hire is usually exempt – unless the owner has opted to tax the building, which can't normally be undone for 20 years. Hire that comes with catering is taxed at 20 %.
Register once taxable turnover passes £90,000 in 12 months. gov.uk
VAT (MWST) 8.1 % · accommodation 3.8 %
Letting buildings is excluded from VAT, with an option to tax lettings to businesses. Parking spaces rented on their own are taxed.
Register once worldwide turnover passes CHF 100,000 a year. estv.admin.ch
No VAT · sales tax by state
Most states don't charge sales tax on renting out office or meeting space. Florida, the exception, repealed its business rent tax on 1 October 2025. Rooms people stay overnight in usually carry hotel or occupancy taxes, and renting equipment can be taxable.
Your profit is taxed through federal and state income tax; Stripe may send you a Form 1099-K. Rules are local – ask an accountant in your state.
GST 5 % · HST 13–15 % in some provinces
Renting out commercial space is taxable; renting out homes is generally exempt.
Register once taxable sales pass CAD 30,000 over four quarters (the small supplier limit). canada.ca
GST 10 %
Renting out commercial premises is taxable; residential rent is not.
Register once GST turnover reaches AUD 75,000 a year (AUD 150,000 for non-profits). ato.gov.au
GST 15 %
Renting out commercial premises is taxable; residential rent is exempt.
Register once turnover passes NZD 60,000 in 12 months. ird.govt.nz
VAT 5 %
Renting out commercial property is taxed at 5 %; residential rent is mostly zero-rated or exempt.
Register once taxable supplies pass AED 375,000 a year. tax.gov.ae
VAT (KDV) 20 %
Businesses renting out workplaces charge KDV. Private individuals who rent out property are usually not KDV taxpayers, but rent paid to them by a business often has income tax withheld (stopaj).
There's no general turnover limit for registering – ask your mali müşavir. gib.gov.tr