By 30 September 2026 they have time to correct any errors or omissions in tax returns the nearly 1,000,000 tenants of principal or student residence in order not to lose the rent subsidy.
More specifically, the tenants have the possibility by the end of the month to fill in correctly or correct the data of the tax returns of 2025, to ensure that a rent expected to be deposited in November is subsidised.
The refund amount relates to 1/12 of the annual rent expenditure over the previous year. However, there is a risk for tenants to collect part and not the whole amount of supply. This may be due to omissions or errors in the process of completing the codes in Table 6 of Form E1 of the tax declaration. These are the codes relating to rent payments last year.
On the 30th of the month ADE will automatically calculate the aid the beneficiaries through the clearing of their data, and that is why all elements of the declaration need to be updated.
The subsidy is calculated on the basis of total rent expenditure of 2025, as shown in Form E1 for the main residence (codes 811 to 816) or for the student (codes 817 to 822).
What tenants should notice
Any errors that have not been settled by the deadline, 30 September, entail the loss of the aid. The tenants must be careful:
- To declare him correctly number of the electronic lease or the amounts of rent paid
- Submit amending declaration within the time limit adding or correcting the lease data code
- In cases multiple leases within the year, the individual periods and the corresponding amounts must be reflected in E1 ,
- Indicate correct account (IBAN) in the ADE system
- When There Are dependent children studying, the details of the student's rented residence and the student's AKAB/ADA must be correctly completed
- Special attention should be paid to: cleared declarations where the rental number and amount must be correct
The amount of the rent refund
The rent refund is calculated as 1/12 of the annual rent expenditure declared in the tax return (E1) of the lessee for the tax year 2025, i.e. the declaration submitted in 2026. The ceilings shall be as follows:
- EUR 800 for a tenant without children;
- EUR 850 with one child,
- EUR 900 with two children; and
- 50 euros extra for each extra child.
- In the case of a student residence, an additional amount of up to EUR 800 per student residence shall be received.
The criteria
In order for the tenant to receive the rent subsidy, he should meet specific income criteria, such as the annual total family income to be:
- up to EUR 25,000 for the unmarried,
- up to EUR 35,000 for the married or part of a symbiotic agreement, increased by EUR 5,000 for each dependent child; and
- up to EUR 39,000 for single-parent families with dependent children, increased by EUR 5,000 for each additional dependent child, beyond the first.
Participants who have declared inaccurate data should refund the entire subsidy amount, at an interest rate of 8.76% and will at the same time be excluded from the subsidy for 3 years.
