What is the tax rate for rental real estate for general taxpayers? What is the personal income tax on renting a house?

When we rent out a house, we have to pay taxes. Generally, taxpayers are targeted at landlords and house owners. Paying taxes is also the responsibility of every citizen and is also a common sense in life. , it is necessary for everyone to understand this knowledge in life. So, let’s talk about the tax rate of rental real estate for general taxpayers? What is the personal income tax on renting a house? Hope it can help everyone.

The tax rate for real estate rental by general taxpayers

1. Starting from May 1, the tax rate for issuing VAT invoices for house leasing is 10%, and the tax rate for small-scale taxpayers for house leasing is 5%. %. In addition, individuals who rent out residential properties must pay business tax at a rate of 3%. Individuals who rent out residential properties pay property tax at a rate of 4%.

2. If an individual rents out a commercial-residential property and uses it for residence, he or she will pay a business tax at the rate of 3%; if the property is rented out for production or operation, he or she will pay a business tax at a rate of 5%. If an individual rents out a dual-use house for commercial and residential purposes and uses it for residence, he or she shall pay property tax at a rate of 4%; if the house is rented out for production or operation, he or she shall pay a property tax at a rate of 12%.

How much is the personal income tax for renting a house?

1. House leasing is when the owner or operator of the house hands over the house or the house it operates to the consumer of the house. The consumer of the house passes the regular The act of paying a certain amount of rent and obtaining the right to occupy and use the house is a commodity circulation method in which the use value of the house is sold sporadically.

2. There are two main principles for determining house rental income: one is the higher principle of contract rent or guided rent, and the other is the principle of approved rent. The determination of house rental income is the core issue in the calculation and collection of house rental taxes.

3. When paying business tax, you should also pay corresponding additional taxes and personal income tax: if the income does not exceed 4,000 yuan per time, 800 yuan will be deducted; if the income exceeds 4,000 yuan, 20% of the fee will be deducted. Personal income tax is temporarily reduced at the rate of 10% for individuals' income from renting out housing. Income from property rentals.

4. The house leasing management department levies leasing management fees on house leasing in accordance with relevant laws and regulations. The leasing management fees and house leasing taxes are based on rent and are collected according to certain standards. Collect private house rental tax and house rental tax for foreign enterprises stationed in Shenzhen.

5. According to the relevant regulations on finance and taxation of the Ministry of Finance and the State Administration of Taxation, business tax is levied at half the rate of 3% on the basis of the 3% tax rate, regardless of the purpose of individual rental housing, and is paid according to the threshold. my country's tax regulations stipulate that the rental income obtained from renting out individual houses should be subject to property tax at a rate of 12%, business tax at a rate of 5%, and personal income tax on property leasing at a rate of 20%.

This is all the information about the tax rate for renting out real estate for general taxpayers and the personal income tax for renting a house. Everyone should be aware of the tax rate for renting out real estate. Of course, as a tenant, you must also Only by knowing some relevant knowledge about paying taxes can you rent a house better. If you still want to know more about relevant knowledge, you can continue to pay attention to our website.