Cross-border rental net income — free calculator
Builds the net rental result on a foreign property, including the depreciation that reduces tax now and increases the gain on sale.
- 15+Years of cross-border experience
- 18,000+Clients served
- 5.0Google rating
- 4Global offices — India, USA, Canada & UAE
Builds the net rental result on a foreign property, including the depreciation that reduces tax now and increases the gain on sale.
Enter your figures
An estimate for planning only. Rates and thresholds used here are the assumptions stated on this page; we confirm every figure against the issuing authority for your own tax year before anything is filed.
How the estimate is built
Net-basis taxation allows the real costs of the property against the rent, which is why the election that permits it is usually worth making. Depreciation is the item that connects this year to the eventual sale: it lowers the current result and raises the gain later, and in some systems it is mandatory rather than optional. Each country computes the same property on its own cost base and in its own currency.
How to get this moving
A calculator narrows the range; it does not settle a filing. Describe the situation in your own words; translating it into forms is our job.
Checked and signed off for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.
Corporate tax calculator, in practice
If you came here for corporate tax calculator, this is where it is dealt with. The subject is cross-border rental net income, and the page covers who it reaches, what then has to be filed, and what we charge to do the work.
Why clients bring cross-border rental net income calculator to us
The reporting penalties get named early
The heaviest exposure on a cross-border file is usually a disclosure form, not the tax. We identify which ones apply before a deadline turns into a penalty.
Both sides prepared together
Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.
A named reviewer on every file
Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.
18,000+ clients served
Individuals, expats and corporations across India, the USA, Canada and the UAE have filed with us — 15+ years of cross-border work.
What these engagements turn on
A flat let out after the owner moved abroad
A client kept the home they had lived in and let it after moving countries, then filed in only one place because that was where the tenant paid. We built the net result properly: rent, mortgage interest, service charges, insurance and management fees, then the capital allowance position. The property had also changed use, which fixed a value that matters on eventual sale. The engagement produced returns in both countries prepared from a single set of figures, a documented value at the date of change of use, and a schedule the client updates each year.
Depreciation claimed in one country and ignored in the other
An owner had been claiming a capital allowance where the property sat and nothing at all on the other return, so the two results diverged further every year and the credit claimed for foreign tax never reconciled. We rebuilt both computations from the purchase documents, applying each system's own method to its own cost base in its own currency. The engagement produced corrected schedules for the open years, a single reconciliation showing why the two results differ and by how much, and a note of the recapture position that will arise when the property is sold.
Rebuilding a cost base before a sale could be priced
A seller wanted to know what a disposal would produce before accepting an offer, and found that the purchase paperwork had gone missing in a house move. We reconstructed the acquisition from registry records, the original lender's file and bank statements, fixed the exchange rate at the acquisition date for each country, and laid the claimed depreciation over the holding period. The engagement produced a documented cost base in both currencies, a written explanation of the recapture and gain mechanics that would apply on sale, and a list of the records to keep for the year of disposal.
A property held jointly where only one owner filed
Two siblings inherited a let property and one of them had filed the whole rental result for years while the other filed nothing. Ownership shares, not banking arrangements, decide who reports what, and the rent had been going to one account. We established the legal shares from the estate documents, split the income and the costs accordingly, and worked out which years could still be corrected. The engagement produced amended and first-time returns for both owners on a consistent basis, and a standing instruction on how the rent account is to be recorded in future.
Replacing withholding on gross rent with a net-basis return
An owner was having tax deducted from the gross rent each month by an agent, with no account taken of the mortgage interest that absorbed most of it. We made the election that allows the property to be taxed on its net result, put the agent on the correct footing going forward, and prepared returns for the years still open. The engagement produced a filed net-basis position, a refund claim for the excess deducted in those years, and a monthly withholding figure that now bears some relation to what the property actually earns.
Management statements that did not agree with the bank
A landlord's agent issued annual summaries that had been used as the basis for filing, and nobody had tied them back to the account the rent arrived in. Repairs had been netted off the remittance, arrears carried across year ends, and a deposit treated as income. We reconciled the statements to the bank line by line for the open years and separated capital works from repairs. The engagement produced a corrected rental computation for each year, amended returns where the difference mattered, and a reconciliation format the agent now follows.
Indian Rent Collected While Resident Somewhere Else
Rent from Indian property is taxed in India and again where you live, with relief on one side only. The file gets the Indian deduction right first, then claims the credit on the home return against what was actually paid.
Read how this one runsThe Two-Year Window After Returning to India
Returning residents pass through a transitional status in which foreign income is largely outside the Indian net. The engagement establishes when the window opens and closes, and puts the transactions that benefit inside it.
Read how this one runsAll case studies — every published engagement in one place.
Core International & Cross-Border Tax Services
International Tax Planning & Advisory
Strategy and compliance for income, assets and families spread across borders.
U.S. & Cross-Border Tax Returns
Expat & Emigration Tax
Non-Resident Canadian Tax
Transfer Pricing & BEPS
Tax Treaties & Withholding
Cross-Border Estates & Trusts
Global Investments & Reporting
Cross-Border Corporate Tax
India Tax for NRIs & Returning Residents
Canadian Tax with a Foreign Element
UAE Tax for Expats & Their Home Country
Industries & Client Types We Serve Worldwide
Global E-commerce & Marketplaces
- Foreign VAT / GST / sales tax registrations
- Marketplace withholding reviews
- Inventory nexus & PE analysis
- Multi-currency books reconciled
Technology & SaaS
- Cross-border revenue sourcing & withholding
- IP structuring with real substance
- Equity for cross-border teams
- U.S. expansion: entity & PE setup
Professional Services Firms
- Reg 105 / 102 waivers
- Permanent establishment risk
- Partner mobility planning
- Cross-border withholding recovery
Cross-Border Real Estate
- Section 216 rental returns
- FIRPTA withholding recovery
- Section 116 clearance
- Treaty credit optimization
Importers, Exporters & Manufacturers
- Transfer pricing documentation (s.247)
- Customs value vs transfer price
- Foreign affiliate reporting (T1134)
- Country-by-country reporting
Athletes, Artists & Entertainers
Performance income is taxed where earned — Regulation 105 in Canada, withholding agreements in the U.S. — with special treaty articles overriding the usual rules.
Performance income is taxed where the performance happens, and the deduction is usually taken at source on the gross fee before expenses. Recovering the difference is a filing exercise in the other country, and it only works if the tour, the residency and the withholding certificates were documented while the work was being done.
- Reg 105 & U.S. CWA agreements
- Multi-state & country calendars
- Touring income allocation
- Royalty & image-rights withholding
Remote Workers & Digital Nomads
- Residency analysis before moving
- Employer payroll exposure
- Totalization & social security
- Foreign tax credits
Investment Funds & Holding Companies
- Treaty access & PPT reviews
- FAPI & surplus computations
- Withholding-efficient routing
- Governance & substance
