Side by side
| Furnished | Unfurnished | |
|---|---|---|
| Typical tenants | Students, professionals, relocations | Families, long-term renters |
| Rent | Often a little higher | Often a little lower |
| Upfront cost | Furniture and appliances | Minimal |
| Wear and replacement | Higher | Lower |
| Tenancy length | Often shorter | Often longer |
How tax works
You can't claim the cost of furnishing a property for the first time. When you replace an item like for like, replacement of domestic items relief lets you deduct the cost, minus anything you got for the old item. See allowable expenses.
How to decide
Look at what similar local lets offer, who your likely tenant is and how long you want them to stay. Many landlords choose "part-furnished": white goods, flooring and curtains only.
Sources
Sources last checked 10 November 2026. See all our sources and how we keep pages up to date.
This guide explains general rules for individual landlords in England, Wales and Northern Ireland. It isn't personal tax advice. Check GOV.UK or speak to a qualified adviser before you act.