TaxTMI 
TaxTMI 
what is the gst rate on rental income both residential and commercial with effect from 25 september 2025
gst rate on rental income with effect from 25 sept 2025
15 Apr 2026 
4 Replies 
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GST on rental income remains unchanged, with residential dwelling exemptions and 18% tax on commercial leasing.
Renting of immovable property continues to be taxed or exempted according to the nature of the property and the purpose for which it is used, and the September 2025 GST rationalisation does not alter the basic treatment of rental income. Renting of a residential dwelling for use as a residence remains exempt from GST, while residential rent taken for business use by a registered person is treated as taxable under reverse charge in the stated position. Commercial renting remains taxable at 18% GST. (AI Summary)
Renting of immovable property continues to be taxed or exempted according to the nature of the property and the purpose for which it is used, and the September 2025 GST rationalisation does not alter the basic treatment of rental income. Renting of a residential dwelling for use as a residence remains exempt from GST, while residential rent taken for business use by a registered person is treated as taxable under reverse charge in the stated position. Commercial renting remains taxable at 18% GST. (AI Summary)