In brief
Anyone who owns property abroad works to two timetables: local property tax, rental reporting and an annual return in the country where the property is located, and, in parallel, an annual return in Israel in which the foreign rent is reported and a credit for foreign tax is claimed. Most deadlines in the property countries fall between March and November, and some are reset every year. This calendar brings them together by country and by month, as of November 2026.
Key takeaways
- 1Every country has at least two fixed dates: payment of the local property tax and filing of the rental return. In most countries they are set by law, and in some the authority updates them every year.
- 2In Israel, foreign rent is reported in the annual return (Form 1301 and Schedule 1324). The statutory deadline is 30 April; for tax year 2025 it was extended to 30 June 2026 for online filers.
- 3A capital declaration is not automatic. It is filed when the assessing officer demands it, within at least 120 days, and from 1 January 2027 only online.
- 4Selling a property abroad must be reported in Israel within 30 days (Form 1399), even when there is a loss.
- 5Some of the deadlines here are based on secondary sources or change every year. Check each date with the authority in the property's country and with an accountant, and follow changes on the regulatory radar.
A property abroad does not end on the day of registration. From that moment you have recurring obligations in two countries: property tax to the local authority where the property is located, reporting and paying tax on rent if you let it, and an annual return in Israel. Owners who live in Israel and receive letters at the address abroad, or do not receive them at all, discover a missed deadline only when a penalty arrives.
This guide sets out the deadlines by country, and then in a single monthly table. The data is based on the property owners page on this site, which also covers inheritance and sale for each country, and on the sources listed at the end. Legislative changes are tracked on the regulatory radar.
The deadlines are correct as of November 2026. Some are fixed by law, and some are reset every year by a notice from the local tax authority. Where a deadline differs between authorities or is uncertain, the table says so. Before any payment or filing, check the current date with the authority in the property's country.
Which deadlines apply to you in Israel?
An Israeli resident is taxed on worldwide income, so rent from a property abroad is also reported in Israel. There are two tax routes: 15% on the rent under section 122A of the Income Tax Ordinance, with only depreciation deducted and no credit for foreign tax, or marginal tax on net income after expenses and depreciation, with a credit for the tax paid in the property's country. According to professional sources, the choice is made each year and for each property separately. A full explanation is in the guide to the Israeli side of a property abroad.
| Obligation | Deadline | What to know |
|---|---|---|
| Annual return (Form 1301) and Schedule 1324 on foreign income | 30 April of the following year, under section 132 of the Ordinance. For tax year 2025 the deadline was extended to 30 June 2026 for those required to file online | The return reports the rent and claims the credit for foreign tax. Represented taxpayers receive extensions under the representatives' arrangement. A filing duty also arises from foreign assets worth about ILS 2,086,000 or more |
| Capital declaration | Only when the assessing officer demands it in writing, within at least 120 days of the demand (section 135(1)(a)) | Buying a property abroad does not in itself require a capital declaration. From 1 January 2027 filing will be online only |
| Reporting the sale of the property (Form 1399) | Within 30 days of the sale (section 91(d)(1)) | An advance payment on account of the tax is paid, even when there is a loss or an exemption. At year end the sale is also included in the annual return |
| Surtax on capital income | As part of the annual return | From tax year 2025 an additional surtax of 2% applies to capital income, including rent and capital gains, above ILS 721,560 a year, on top of the 3% |
On the capital declaration and what to prepare in advance, see the guide capital declaration when you own property abroad.
When are property tax and rental reporting due in Romania?
In Romania, building and land tax is paid to the local authority in two instalments, and the tax on rent is paid to ANAF through one annual return. A buyer declares the property to the local authority within 30 days of acquisition, and the tax applies from 1 January of the following year. The calculation is explained in the guide to annual property tax in Romania.
| Obligation | Deadline | Details |
|---|---|---|
| Building and land tax: first instalment | By 31 March | Half of the annual tax. Paying the whole year by this date can earn a discount of up to 10%, if the local council has approved one and at the rate it set |
| Building and land tax: second instalment | By 30 September | The second half. From 2026 an additional 0.9% tax applies to the portion above RON 2,500,000 for a residential property |
| Single return (Declarația unică) on rent | By 25 May, for the previous year | 10% after a flat 20% deduction. When the tenant is a company, it withholds the tax at source |
| Registering a lease (Form C168) | Within 30 days of signing, amending or terminating the lease | The landlord registers the lease with ANAF. For a non-resident, the ANAF office for the area where the property is located is competent |
What is the timetable in Greece: ENFIA and the E1 return?
In Greece, the annual property tax ENFIA is calculated from the E9 property statement and applies to whoever was the owner on 1 January, including non-residents. The E1 annual return is filed in spring and summer. The exact dates are published every year. Details are in the ENFIA guide.
| Obligation | Deadline | Details |
|---|---|---|
| Application for the ENFIA insurance discount | February (in 2026: by 16 February) | Via myPROPERTY. A 20% discount (10% for a property with a tax value above EUR 500,000) on a residential property insured against earthquake, fire and flood |
| ENFIA: first instalment | In 2026: by 31 March, followed by up to 12 monthly instalments until the end of February of the following year | The assessment appears in the myAADE account. In 2026 no discount was given for a lump-sum payment |
| Annual tax return (E1) on rent | For tax year 2025: 16 March to 15 July 2026 | From 2026 rent is taxed on a separate scale: 15% up to EUR 12,000, 25% up to 24,000, 35% up to 36,000 and 45% above |
| Income tax payment | Full payment by 31 July, or 8 monthly instalments starting 31 July | For tax year 2025 a discount of 4%, 3% or 2% was given, depending on the filing date, to those who paid in full by 31 July |
Is there an annual property tax in Cyprus?
No. The annual immovable property tax in Cyprus was abolished from 1 January 2017. Municipal tax, sewerage tax and local authority fees still apply, and their rates and dates differ between authorities. Rental tax details are in the guide to rental income tax in Cyprus.
| Obligation | Deadline | Details |
|---|---|---|
| Local charges (municipality, sewerage) | According to the local authority's notice | According to RSM, EUR 85 to 500 a year. Check with the authority where the property is located |
| Annual tax return on rent | By 31 July of the following year (a general deadline; check with an accountant in Cyprus) | Income tax bands after a notional 20% deduction. From 2026: 0% up to EUR 22,000, then 20%, 25%, 30% and 35% above 72,000. GeSY contributions of 2.65% also apply to non-residents |
When are property tax and rental tax paid in Bulgaria?
In Bulgaria, property tax and the waste fee are paid to the municipality in two instalments, with a discount for early payment. Since 1 January 2026 the amounts are denominated in euro. On rent, a non-resident pays a final tax of 10% on the gross amount. Details are in the guide to rental income in Bulgaria.
| Obligation | Deadline | Details |
|---|---|---|
| Property tax: early payment discount | By 30 April | A 5% discount for paying the full annual tax |
| Property tax: first instalment | By 30 June | A rate of 0.01% to 0.45% of the tax value, as decided by the municipality |
| Property tax: second instalment | By 31 October | The second half, to the municipality where the property is located |
| Waste collection fee | According to the municipal regulations | Dates, discounts and the calculation method are set by each municipality |
| Tax on a non-resident's rent | To be checked with a Bulgarian accountant | A business tenant withholds the tax at source. When the tenant is an individual, the landlord pays it. Sources differ on the payment date. Individuals' annual return is filed by 30 April, for those required to file |
What are the deadlines in Portugal: IMI, AIMI and Modelo 3?
In Portugal, the number of instalments of the municipal property tax IMI depends on the amount of tax. An Israeli resident is exempt from appointing a tax representative if registered for electronic notifications on the Portal das Finanças or ViaCTT, so this is the first step worth confirming. Details are in the guide to property taxes in Portugal.
| Obligation | Deadline | Details |
|---|---|---|
| IMI: first instalment | By 31 May | Up to EUR 100: one payment. EUR 100 to 500: May and November. Above EUR 500: May, August and November |
| IMI: second and third instalments | By 31 August (above EUR 500) and by 30 November (above EUR 100) | Missing one instalment makes the whole balance due |
| AIMI | September | A deduction of EUR 600,000 per individual. Above it, 0.7% up to EUR 1 million, 1% up to 2 million and 1.5% above |
| Annual return (Modelo 3, Annex F) | 1 April to 30 June; payment by 31 August | Residential rent of a non-resident is taxed at 25% |
When are IMU paid and returns filed in Italy?
In Italy, the municipal property tax IMU is paid on two fixed dates, and a non-resident's property is not their main residence, so the ordinary rate applies. Details are in the guide to property taxes in Italy.
| Obligation | Deadline | Details |
|---|---|---|
| IMU: advance payment | By 16 June | Half of the tax at the previous year's rates, or the full tax. Base rate 0.86%, which the municipality may change |
| IMU: balance | By 16 December | At the rates the municipality published by 28 October |
| TARI, waste tax | According to the municipality's notice | A municipal tax separate from IMU |
| Income tax balance and advances | 30 June (balance and first advance); 30 November (second advance) | For those who file a return in Italy |
| Annual return (Redditi PF) | By 31 October | Rent is taxed under IRPEF or, by election, under the 21% cedolare secca. Whether a non-resident may elect it should be checked with an Italian accountant |
What are the deadlines in the USA, and what differs by state?
The USA has two layers: property tax set and collected at county level, and a federal (sometimes also a state) tax return on the rent. In Florida, for example, property tax falls due on 1 November, with a discount of 4% in November, 3% in December, 2% in January and 1% in February, and the tax becomes delinquent on 1 April. Other states have different dates. Federal tax is explained in the guide to US rental income and the treaty with Israel.
| Obligation | Deadline | Details |
|---|---|---|
| Property tax | By county. In Florida: due 1 November, delinquent from 1 April. In Georgia the default date is 20 December | Check the dates and number of instalments on the county tax collector's website |
| Federal return 1040-NR | 15 June; 15 April if you have US wages subject to withholding | Without a special election, 30% is withheld from gross rent. An election under section 871(d) allows tax on net income |
| Form W-8ECI for the property manager | Before collection starts, and on any change in details | Without a valid form, the property manager may withhold 30% of gross rent |
| State tax return | According to the rules of the state where the property is located | In states that levy income tax, a non-resident with income from property in the state may be required to file |
And what is known about Ukraine?
In Ukraine, the authority sends an assessment notice for real estate tax, and a non-resident may let a property only through a local tax agent. The rate of tax on rent is undergoing a change that is not yet fully clear, so it is worth following it on the regulatory radar. Details are in the guide to taxes for non-residents in Ukraine.
| Obligation | Deadline | Details |
|---|---|---|
| Real estate tax: assessment notice and payment | The authority sends a notice by 1 July; payment within 60 days of receipt | Up to 1.5% of the minimum wage per square metre. Exemption for 60 m² in an apartment and 120 m² in a house, subject to exceptions |
| Letting through a tax agent | Ongoing, with every rent payment | A sole trader (FOP) or company resident in Ukraine withholds the tax under a written contract. A 5% military levy applies on top of income tax. Since 23.10.2026 the income tax on individuals' real estate rent fell from 18% to 5% (Laws 4903-IX and 5025-IX). Whether the new rate also applies to non-residents has not yet been clarified |
What does the whole year look like, month by month?
This table arranges the main deadlines by month. It works as a basis for calendar reminders. Dates that change every year are marked as “approximately”.
| Month | Country | What to do |
|---|---|---|
| February | Greece | Application for the ENFIA insurance discount (approximately; in 2026 by 16 February) |
| March | Romania / Greece / USA (Florida) | Romania: first building tax instalment by 31 March. Greece: first ENFIA instalment (in 2026 by 31 March) and opening of E1 filing. Florida: last month before property tax becomes delinquent |
| April | Israel / Bulgaria / Portugal | Israel: 30 April, the statutory deadline for the annual return. Bulgaria: 5% property tax discount by 30 April. Portugal: opening of Modelo 3 filing |
| May | Romania / Portugal | Romania: single return on rent by 25 May. Portugal: first IMI instalment by 31 May |
| June | Italy / USA / Bulgaria / Portugal | Italy: IMU advance by 16 June and income tax payments by 30 June. USA: 1040-NR by 15 June. Bulgaria: first property tax instalment. Portugal: end of Modelo 3 filing |
| July | Greece / Cyprus / Ukraine | Greece: end of E1 filing (approximately 15 July) and payment by 31 July. Cyprus: annual return by 31 July. Ukraine: assessment notices by 1 July |
| August | Portugal | Second IMI instalment (above EUR 500) and income tax payment by 31 August |
| September | Romania / Portugal | Romania: second building tax instalment by 30 September. Portugal: AIMI |
| October | Italy / Bulgaria | Italy: Redditi PF by 31 October. Bulgaria: second property tax instalment by 31 October |
| November | Portugal / Italy / USA (Florida) | Portugal: last IMI instalment by 30 November. Italy: second advance by 30 November. Florida: property tax bills and the highest discount |
| December | Italy / USA | Italy: IMU balance by 16 December. USA: county dates, for example 20 December in Georgia |
| Throughout the year | Israel / Romania / USA | Israel: report a sale within 30 days. Romania: register a lease within 30 days. USA: a valid W-8ECI with the property manager |
How do you avoid missing a deadline when you live in Israel?
- Address for correspondence. Make sure the local authority and the tax authority in the property's country know where to send notices, or that you have registered for an electronic channel where one exists, as in Portugal.
- Digital access. Most payments can be made remotely, for example through Ghișeul.ro in Romania or myAADE in Greece. Make sure your login details are active.
- A local contact. An accountant or a representative with a limited power of attorney can receive notices and file on your behalf. Define in writing what they handle.
- Receipts. Keep every confirmation of foreign tax paid. It is needed to claim a credit in the Israeli return.
- Calendar reminders. Enter the dates from the monthly table, and check them again at the start of every year.
What to do now, and how we accompany you
At the start of each year it is worth reviewing the property against this calendar: which taxes apply, who pays, where notices arrive, and what needs to go to the accountant in Israel ahead of the annual return. We help owners build this list for each property and coordinate with lawyers and accountants in the property's country and in Israel. The full framework for each country, including inheritance and sale, is on the property owners page.
What is stated here is general information correct as of November 2026 and is not legal or tax advice for a specific case. Rates and deadlines change, and some of the data is based on secondary sources. Before any payment or filing, check the figure with the authority and with a professional in the property's country and in Israel.
Frequently asked questions
Do I have to report rent from an apartment abroad in Israel?
Yes. An Israeli resident is taxed on worldwide income, and the rent is reported in the annual return (Form 1301 and Schedule 1324). You can choose the 15% route under section 122A, without a credit for foreign tax, or marginal tax on net income with a credit. The choice is made with an accountant.
When is the annual return due in Israel?
The statutory deadline is 30 April of the year after the tax year. For tax year 2025 it was extended to 30 June 2026 for those required to file online, and represented taxpayers receive extensions under the representatives' arrangement. Extensions are published anew every year.
Does buying a property abroad require a capital declaration?
Not automatically. The assessing officer may demand a capital declaration in writing and must allow at least 120 days to file. From 1 January 2027 filing will be online only, so it is worth keeping the property's cost documents from the outset.
When is property tax paid in Romania?
In two instalments: by 31 March and by 30 September. Paying the whole year by 31 March can earn a discount of up to 10%, if the local council has approved one.
Is there an annual property tax in Cyprus?
No. The tax was abolished from 1 January 2017. Municipal tax, sewerage tax and local authority fees still apply, and their rates and dates differ between authorities.
Read next · 10 min readPermanent Establishment and a Remote Employee Abroad: When an Israeli Company Is Taxable in the Employee's Country, and What About Payroll and Social SecurityAn employee working from home abroad may create a permanent establishment for an Israeli company. Fixed place, dependent agent, building site, OECD 2025 home office update, payroll.Read the guideSources
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