Can limited company landlords deduct mortgage interest as an expense?

Yes. Limited company SPVs (Special Purpose Vehicles) are exempt from Section 24 and can deduct 100% of mortgage interest as a standard business expense before Corporation Tax.

What other expenses can individual landlords still deduct?

Landlords can still deduct letting agent fees, landlord insurance, council tax/utilities paid by landlord, and general property maintenance/repairs.

イギリスSection 24 Landlord Mortgage Tax Restriction財務・給与

UK Buy-to-Let Mortgage Tax (Section 24) Landlord Calculator

Calculate individual private landlord income tax under HMRC Section 24 rules (taxed on full gross rental turnover with a 20% basic rate finance cost tax credit instead of deducting mortgage interest as an allowable expense).

不動産投資・資産運用家主・賃貸経営税金・関税

入力パラメータ

リアルタイム自動計算

Annual Gross Rental Income (£)

クイック選択:

Annual BTL Mortgage Interest Paid (£)

クイック選択:

Allowable Operating Expenses (Insurance, Repairs, Agency Fees) (£)

クイック選択:

Landlord Personal Marginal Income Tax Band

計算結果Section 24 Landlord Mortgage Tax Restriction

Net Annual Landlord Cashflow in Pocket (After Mortgage & Section 24 Tax)

£2,880

Total HMRC Tax Payable on Rental Property

£4,720

20% Mortgage Finance Cost Tax Credit Received

£1,680

詳細な計算内訳

Taxable Rental Profit

£16,000

Gross Tax (40%)

£6,400

20% Tax Credit

£1,680

Net Landlord Profit

£2,880

計算方法と根拠

Taxable Rental Profit = Gross Rent - Property Running Costs. Gross Tax = Taxable Profit * Marginal Tax Rate%. Tax Credit = Annual Mortgage Interest * 20%. Net Tax Payable = Gross Tax - Tax Credit.

法的免責事項および案内

Under Section 24, higher-rate and additional-rate landlords pay tax on gross rental profit, frequently pushing landlords into higher income tax brackets.

本計算機は教育および参考目的のみに提供されています。表示される結果は法的または拘束力のある助言を構成するものではありません。

よくある質問 (FAQ)

Section 24 prevents landlords from deducting mortgage interest from rental revenue. Instead, landlords pay tax on gross profit and receive a basic 20% tax credit on finance costs.

UK Buy-to-Let Mortgage Tax (Section 24) Landlord Calculator

入力パラメータ

詳細な計算内訳

計算方法と根拠

法的免責事項および案内

よくある質問 (FAQ)

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