Here is a list of discount rates offered on monthly rental value depending on different property conditions.
Semi-permanent buildings without terrace roofing: 20%
Owner-occupied residential building: 25%
Owner-occupied commercial property: 10%
Additionally, if your building is aged over 4 years, you can avail of 1% depreciation for each year up to a maximum of 25%. For example, if your building is 10 years old, you can enjoy 10% depreciation on its annual rental value.