In what way is rental of property taxable? 
When a physical person leased property, the tax base is the monthly rent minus the lump sum costs (30%). If this amount is less than 2,400 kn per month, it is taxed at the rate of 20% income tax plus a surtax, and if it is greater than the specified amount, then at the rate of 35% plus surtax. If property is leased from the legal person to legal or physical person, he pays 22% PDV and instead of income tax he pays at the end of the year income tax equal to 35% of the total profit. In the rental of rooms and hallways taxes are calculated in the same way, but the tax base is lower, since it occurs by refusal of lump expenses in the amount of 50%..
