Calculating gains and losses in the tax return - sale of other housing

If the conditions linked to period of occupancy and ownership aren't met, any gain made on the sale of your own home will be tax liable. Similarly, you can deduct a loss in the tax return.

Gains and losses made on the sale of housing must be entered in the tax return for the income year in which the property is taken over by the purchaser. This applies even if the purchase sum is paid in full or in part in a different year.

You can use form RF-1318 as a help for calculating tax liable gain/deductible losses. 

What to do:

  • You calculate the tax liable gain/deductible loss by using RF-1318 as a help
  • You enter the calculated amount (gain/loss) in the tax return

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