E 1b (2025): Austrian Rental Income Annex Online

What is E 1b (2025) — rental income?

If you let a flat, house or plot of land in Austria, or let property abroad as an Austrian resident, the income goes in your income tax return (E 1). The details go in the Beilage E 1b, one for each source of income. That is usually one per property, or one for several units let together. The form is published by the Federal Ministry of Finance (Bundesministerium für Finanzen, BMF). The edition covered here is E 1b-PDF-2025, Version vom 21.05.2025, for the 2025 tax year. Co-owners who let a property jointly (a Hausgemeinschaft) use form E 6b instead.

The E 1b starts with the property itself: its address, whether it is built on, who you are as the landlord (owner, usufruct holder or someone else with a right of use), and whether you use the gross or net VAT system. Separate blocks cover what happened in 2025. The property may have been let for the first time, with its depreciation basis, or the letting continued after a gift or resumed after a gap. It may have been taken out of business assets, sold or given away, or the letting may have ended. You can also apply to spread large expenses over several years. The last part works out the income: rental income minus depreciation, financing costs, repairs, the eco supplement and other expenses.

FileIt walks you through the E 1b in English, with the German wording and Kennzahl numbers alongside. It prints your amounts into the BMF's own PDF in the form's format (1.234,56) and adds up the total expenses and the surplus or loss the same way the form's script does, ready for point 18.1 of your E 1. Your name can be pre-filled from your People records, and each finished E 1b is saved in your vault. FileIt does not file anything: you sign the supplement and send it with your E 1, or enter the same figures in FinanzOnline.

Who fills it: Anyone with income from letting or leasing land or buildings in 2025
How many: One per source of income, usually one per property
Goes with: The 2025 income tax return, form E 1 (the result goes in point 18.1)
Sent to: Finanzamt Österreich (or the Finanzamt für Großbetriebe), or the same entries in FinanzOnline
Signatures: You sign and date it by hand on page 3
Edition: E 1b-PDF-2025, Version vom 21.05.2025

Who needs to fill out E 1b (2025) — rental income?

Private landlords letting a flat, house, office or plot of land.
Holders of a usufruct (Fruchtgenuss) or another right of use who let the property.
People who started letting a property in 2025, or resumed letting it after a break.
People who received a let property as a gift or inheritance and continue the predecessor's depreciation.
Landlords who sold or gave away a let property in 2025, or stopped letting it.
Not co-owner communities letting jointly: they use form E 6b.

When to use E 1b (2025) — rental income

With your 2025 income tax return (E 1), once for each property or source of rental income.
Every year you have rental income, even when nothing about the property changed. The notes suggest giving the same property each year.
In the first year of letting, to set out the depreciation basis: notional costs for 'old assets' or actual costs for 'new assets', and the building's share.
When you want to spread maintenance, construction or rent-law expenses over 10 to 15 years under § 28.

What you need before you start

Your tax number, social security number (or date of birth) and name, as on the E 1.
The property's address and, if available, its Einheitswert file number (EWAZ) from the Einheitswertbescheid.
Whether you let with or without VAT on the rent (the gross or net system).
For a first letting: the purchase contract or a valuation, and the split between land and building.
For a continued or resumed letting: the predecessor's or the original depreciation basis.
Rent received in 2025, plus any VAT credit balance under the gross system.
Loan interest statements, repair invoices, operating costs, insurance and your depreciation schedule.

What’s on E 1b (2025) — rental income

The 2025 edition has 4 pages. FileIt asks for it in 9 parts, and it is signed by Taxpayer (steuerpflichtige*r):

Tax office and your details (Finanzamt, Steuernummer, Name)Taxpayer (steuerpflichtige*r)
The property (Grundstück)Taxpayer (steuerpflichtige*r)
First letting in 2025 of a property not let before (erstmalige Vermietung)Taxpayer (steuerpflichtige*r)
Continued or resumed letting in 2025 (Fortsetzung oder Wiederaufnahme)Taxpayer (steuerpflichtige*r)
First letting after withdrawal from business assets (Entnahme aus einem Betriebsvermögen)Taxpayer (steuerpflichtige*r)
Transfer of the source of income or end of the letting in 2025Taxpayer (steuerpflichtige*r)
Expenses spread over several years under § 28 (2), (3) or (4) (Verteilung von Aufwendungen)Taxpayer (steuerpflichtige*r)
Working out the income (Ermittlung der Einkünfte)Taxpayer (steuerpflichtige*r)
Signature (Datum, Unterschrift)Taxpayer (steuerpflichtige*r)

How to fill out E 1b (2025) — rental income, step by step

1 Tax office and your details

Tick the tax office and give your tax number, social security number (or date of birth) and name. These heavily framed boxes must always be filled in.

2 The property

Give the address, and a country code only if the property is outside Austria. Tick built-up or undeveloped land and say who you are as the landlord. Choose the gross or net VAT system, and tick the box if you claim relief from double taxation under BGBl. II no. 474/2002. Kennzahl 9030 is the share of the result to exclude when the property was given away during the year.

3 First letting

Only for a building not used to earn income before. For property that was 'Altvermögen' on 31 March 2012, give its notional acquisition costs (9407). Otherwise give the actual total costs (9409) and the building's share: 60%, 70% or 80% under the GrundanteilV 2016, or another proven split. Then give the building's part of the costs (9410).

4 Continued, resumed or ended

Tick whether you continue a predecessor's depreciation after a free transfer, took over their spread expenses, or resumed letting after a break (with the original basis in 9416). There are also boxes for a property withdrawn from business assets (9417), and for one transferred free of charge, sold or no longer let in 2025.

5 Spreading expenses

Apply here to spread expenses under § 28 (2), (3) or (4) and give the totals to spread. For construction expenses under § 28 (3), also give the period, 10 to 15 years.

6 Working out the income

Enter the rent received (9460), then each expense: this year's share of spread expenses, depreciation (normal, declining-balance or accelerated), financing costs, immediate repairs, the eco supplement and other expenses. Add any surcharge or deduction under § 28 (7). FileIt prints the total expenses and the surplus or loss. Carry that result to point 18.1 of your E 1.

7 Signature

Add your tax representative if you have one, date it and sign by hand on page 3.

Common mistakes to avoid

Putting several separately let properties on one E 1b. The form says one per source of income.
Using the E 1b for a jointly let co-owned property. That needs form E 6b.
Mixing the VAT systems: under the gross system both rent and expenses include VAT, under the net system neither does.
Depreciating the land. Only the building's share (9410) is depreciated.
Deducting the full cost of a large repair you applied to spread. Only the year's share goes in 9470 to 9490.
Forgetting to carry the result to point 18.1 of the E 1.

After you fill it out

Print each E 1b, sign it by hand beside the date and put it with your E 1 for 2025.

Post them to the tax office you ticked. FileIt doesn't file anything for you.

Keep your receipts for at least 7 years. Records on land relevant for VAT must be kept for 22 years, the form says.

FileIt keeps each finished PDF in your vault, so next year's E 1b for the same property is easy to compare.

Fill out E 1b (2025) — rental income online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 85 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Bundesministerium für Finanzen (BMF) — Finanzamt Österreich form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start E 1b (2025) — rental income now — it’s free

E 1b (2025) — rental income: frequently asked questions

Do I need one E 1b per flat?

One per source of income. Several flats in the same building let to one tenant can be one source; the notes say giving the address of one property is then enough.

What is the difference between Altvermögen and Neuvermögen?

Property that was not subject to tax on 31 March 2012 is 'Altvermögen'. When it is first let, depreciation starts from notional acquisition costs. Otherwise the actual acquisition costs are the basis.

How is the land share worked out?

The GrundanteilV 2016 sets the building's share at 60%, 70% or 80% depending on the municipality's size, land prices and the number of units. Another split can be used if the real figures clearly differ or it is proven.

Gross or net VAT system?

Under the gross system income and expenses include VAT, and VAT payments and refunds are netted into 9530 or 9460. Under the net system VAT is left out. The net system is only allowed where VAT can be a pass-through item.

Where does the result go?

Into the income tax return, form E 1, under income from letting and leasing (point 18.1), as the E 1b itself says.

Is the form in English?

No, the E 1b is in German. FileIt explains each line in English and prints your answers into the official BMF PDF.

Does FileIt submit the E 1b?

No. FileIt fills the PDF and saves it in your vault. You sign it and send it with your E 1, or enter the same figures in FinanzOnline.

Official sources

Blank form (PDF), published by Bundesministerium für Finanzen (BMF) — Finanzamt Österreich: https://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/2025/E1b.pdf?open=download
Official instructions and guidance: https://formulare.bmf.gv.at/service/formulare/inter-Steuern/
Edition shown on this page: E 1b-PDF-2025, Version vom 21.05.2025 (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Bundesministerium für Finanzen (BMF) — Finanzamt Österreich or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.