Making Tax Digital for landlords: does property income count?

Yes. Qualifying income is your total income from self-employment and property, measured before expenses. For a landlord that means rent and other property income before you take off costs such as repairs or agent fees. If the total is more than £50,000 for 2024 to 2025, MTD for Income Tax applies from 6 April 2026; over £30,000 for 2025 to 2026 means 6 April 2027; over £20,000 for 2026 to 2027 means 6 April 2028.

Jointly owned property

Your share of the property income counts towards your qualifying income. If you only learn your share after expenses have been deducted, HMRC assesses that net figure instead. GOV.UK gives this example: a property earning £50,000 owned equally by two siblings gives each a qualifying income of £25,000.

Landlords with other work

Property income and self-employment income are added together. Enter both in the checker. Employment income through PAYE, dividends and pensions are not included. See what is qualifying income and the quarterly update deadlines.

Source: GOV.UK, "Work out your qualifying income for Making Tax Digital for Income Tax" and "Find out if and when you need to use Making Tax Digital for Income Tax", read 10 October 2026.