In recent years, with the increasing number of rental agreements in Rasht and significant changes in tax laws, the issue of rental property tax has become a serious concern for both landlords and tenants. Many property owners and tenants lack accurate information about the amount of tax, calculation methods, exemption conditions, and the consequences of non-payment. This sometimes leads to legal disputes or even substantial financial losses. Therefore, understanding the new regulations, being aware of exemptions, and seeking advice from a real estate lawyer in Rasht can prevent potential problems and losses. This article provides a complete overview of the rental property tax process in Rasht, legal exemptions, key points for landlords and tenants, and practical solutions for legal issues.

Definition and Purpose of Rental Property Tax 
Rental property tax is a levy imposed on the income generated from renting out residential or commercial units by the landlord. The main objectives are to increase government revenue, control the rental market, and ensure transparency in real estate transactions. In Rasht, as in other cities, landlords are required to declare their rental income to the tax office and pay the applicable tax. Failure to properly declare rental income can result in fines, loss of government services, or even legal prosecution.

New Rental Property Tax Laws in Rasht
Recent years have seen changes in rental property tax laws aimed at increasing market transparency and preventing tax evasion. According to these laws, all landlords—whether individuals or legal entities—must declare their rental income within the specified deadline. The tax rate is progressive and calculated based on net rental income (after deducting allowable expenses). Landlords with multiple properties or high-value commercial rentals may face higher rates. Registering rental contracts in the National Real Estate and Housing System and obtaining a tracking code is also mandatory.

How Rental Property Tax Is Calculated and Deductible Expenses
Rental property tax is generally calculated based on gross annual rental income, with certain legal expenses—such as major repairs, renovation taxes, and property depreciation—deducted. The net rental income then becomes the tax base. For individuals, the tax rate is progressive, usually ranging from 15% to 25%, as set by annual tax authority guidelines. Legal entities are subject to separate rates. Knowing the details of calculation and deductible expenses helps landlords pay less tax and avoid penalties.

Tax Exemptions for Rental Properties in Rasht  
Tax laws provide exemptions to support certain groups or encourage property supply. The most important exemptions include:
Exemption for One Residential Unit: Renting out a single residential unit up to a certain threshold is tax-exempt; only excess income is taxed.
Rural Property Exemption: Rental income from rural properties is generally exempt.
Family Rentals: If the property is rented to first-degree relatives (spouse, children, parents) at below-market rates, it is usually exempt.
Other Exemptions: Some endowment, charity, or special institution properties are also exempt.
To benefit from these exemptions, valid documentation and registration in relevant systems are required. In case of ambiguity or disputes, consulting a real estate lawyer in Rasht is highly recommended.

Landlord and Tenant Responsibilities and Rights Regarding Rental Tax
Under the new laws, the primary responsibility for declaring and paying rental tax lies with the landlord. The landlord must annually declare rental income and pay the tax. Registering the rental contract and obtaining a tracking code is essential for both parties. In some cases, especially with commercial or large contracts, the tenant must withhold tax from the rent and pay it to the government. Neglecting these duties can result in fines or legal disputes.

Key Points for Landlords in Filing and Paying Rental Tax
Timely registration of the rental contract and obtaining a tracking code  
Keeping all financial and banking records related to the rental  
Understanding deductible expenses and using legal exemptions  
Consulting a real estate lawyer in Rasht for contract drafting and dispute resolution  
Accurate and timely declaration of rental income  
Paying taxes on time to avoid penalties and legal restrictions

Key Points for Tenants Regarding Rental Tax
Obtaining a copy of the official rental contract and tracking code  
Ensuring withholding tax is paid when required  
Keeping receipts for rent payments and other financial documents  
Knowing your rights and obligations towards the landlord and tax office  
Consulting a real estate lawyer in Rasht in case of tax or legal disputes

Common Challenges in Paying Rental Property Tax in Rasht 
In practice, many landlords and tenants face issues such as tax fines, fake contracts, disputes over declared rent amounts, or even loss of banking or government services due to lack of awareness or administrative complexity. Sometimes, landlords underreport rent to evade taxes, which can lead to heavy penalties if discovered. Solving these problems requires careful contract registration, knowledge of the law, and the guidance of a real estate lawyer in Rasht.

The Role of a Real Estate Lawyer in Rasht in Rental Tax Issues  
A real estate lawyer in Rasht is well-versed in current tax laws and experienced in property cases, helping landlords and tenants draft proper contracts, utilize exemptions, resolve disputes, and file tax appeals. The lawyer can gather necessary documents, prepare tax declarations, and, if needed, pursue the case through appeals or tax court. For more information and legal support, you can visit real estate lawyer in Rasht.

Conclusion
Rental property tax in Rasht is a crucial issue in the real estate market, and neglecting it can create serious financial and legal risks for both landlords and tenants. Understanding new laws, using exemptions, proper contract registration, and consulting a real estate lawyer in Rasht ensures secure transactions and peace of mind for all parties. If you face issues with rental tax or have questions about exemptions and calculations, be sure to seek the services and advice of a real estate lawyer in Rasht to prevent losses and potential penalties.