Taxation
Cadastral income
Fictitious net rental income value assigned by the tax administration to each property.
Full definition
The cadastral income (CI) is a fictitious value set by the cadastral administration, representing the theoretical net annual rental income of a property as of January 1, 1975. It serves as the calculation basis for property tax, personal income tax on real estate income, and inheritance rights. The CI is indexed annually. For a property occupied by its owner, the CI is tax-exempt (own dwelling). For a rented property, the indexed CI increased by 40% is added to taxable income.
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Fictitious net rental income value assigned by the tax administration to each property.