Renting companies can rent out apartments to persons. To do this, the renting company must own land and have an apartment construction built on that land. An apartment construction can be built by a construction company. Once you own a piece of land, view that land's page to see a form that lets you create a contract with a construction company. If the construction company accepts your offer, they will immediately build the construction on your land for the price you have defined. Apartments can have up to 10 stories, each with 10 apartments. Note that building the higher the story, the more resources it costs for a construction company to build.
Once you have a piece of land with an apartment building on it, you can go to the "Manage Renting" tab on your company's management page. Next to each piece of land there is an "Edit" link. Clicking on the "Edit" link opens up a form where you can set the amount of apartments you want to rent from this address (maximum of 10 per story built), and the daily rent. The daily rent is in the currency of the country where the land is located.
Below the land listing you can see a list of existing renting contracts, plus the ability to end any one of them at any time, for example if you want to increase the rent pricing.