Property rental income statistics
These statistics provide information about unincorporated landlords that file Income Tax Self Assessment returns, their property income, and related expenses.
Documents
Details
This release provides statistics on income and expenses from renting property declared by taxpayers in HMRC’s Income Tax Self-Assessment (ITSA) returns data only. Statistics are provided for 5 tax years from 2019 to 2020 up until 2023 to 2024. Incorporated businesses with property income do not file ITSA returns and as such are not included in this release. The publication also does not contain information on tenants of rented property, or on income received from buying and selling properties.
Further details, including policy background, data suitability and coverage, are included in the Background information and quality report.
Archived reports
Property rental income statistics for 2024 can be found on The National Archives website.
Updates to this page
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Updated for 2025 publication.
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Publication has been updated to correct an error in data processing that resulted in an undercount of partnerships returns.
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Inserted a paragraph to highlight that updated statistics will be published on 12 February 2025 to correct an error in previously published statistics.
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Updated for the 5 most recent tax years. The following additions have been made for this year’s edition: a new chapter of furnished holiday letting income and number of taxpayers, published finance costs split into residential and non-residential finance costs in the expenses chapter, a new chapter providing number of property businesses by income brackets.
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First published.