Tax Rules Clarify Which Rental Property Expenses Can Be Deducted

Slovak tax authorities have clarified which expenses related to rental properties can be included in tax returns for 2025. While furniture such as chairs can be deducted as business expenses, built-in appliances like ovens cannot be claimed. The guidance comes as property owners prepare their annual tax declarations, with specific rules distinguishing between movable items that qualify for deductions and fixed installations that do not. The clarification helps landlords understand which rental-related costs they can legitimately claim when filing their tax returns.