Skip to main content
Official Statistics

Property rental income statistics

These statistics provide information about unincorporated landlords that file Income Tax Self Assessment returns, their property income, and related expenses.

Updates to this page

From:
HM Revenue & Customs
Published:
31 October 2023
Last updated:
28 August 2026
Show all updates

  1. Updated for 2026 publication

  2. Updated for 2025 publication.

  3. Publication has been updated to correct an error in data processing that resulted in an undercount of partnerships returns.

  4. Inserted a paragraph to highlight that updated statistics will be published on 12 February 2025 to correct an error in previously published statistics.

  5. 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.

  6. First published.

Documents

Property rental income statistics: 2026

HTML

Property rental income statistics tables: 2026

ODS, 13.8 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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 2020 to 2021 up until 2024 to 2025. 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 2025 can be found on The National Archives website.

Sign up for emails or print this page

Related content