Special deduction for housing rent:

According to municipal standards, there are 1500 yuan/month, 1 100 yuan/month, 800 yuan/month, etc. Special deduction of housing loan interest: 1000 yuan/month. Calculation method of personal income tax for house rental

At present, the calculation method of personal income tax payable from house leasing is: payable personal income tax = taxable income x 10%.

What are the six special additional deductions?

Six special additional deductions refer to the special additional deductions for personal income tax stipulated by Chinese laws, including children's education, support for the elderly, housing rent, serious illness medical care, continuing education, housing loan interest, etc. China the State Council issued six special additional deduction notices on February 22nd, 20 18, and the policy was officially implemented on October 20th, 20 19/kloc-0. The specific deduction method is as follows:

1. Children's education: taxpayers who have children and are receiving education can get a special deduction of 1.2 million yuan every year;

2. Continuing education: taxpayers who receive continuing education in China will receive a special deduction of 4,800 yuan each year;

3. Serious illness medical treatment: Taxpayers and their minor children can pay a special deduction of1.5-80,000 yuan for serious illness medical treatment expenses;

4. Housing loan interest: taxpayers can get a special deduction of1.20,000 yuan every year for housing loans;

5. Housing rent: the special deduction amount of housing rent varies from region to region, and the special deduction amount in Beijing and Shanghai is 6.5438+0.8 million yuan per year;

6. Support for the elderly: If there are elderly people in the taxpayer's family who need support, there can be a special deduction of 24,000 yuan per year.

To sum up, the special deduction of housing rent: according to municipal standards, there are 1.500 yuan/month,1.654,38+0.000 yuan/month, 800 yuan, etc. ;

Legal basis:

Individual Income Tax Law of the People's Republic of China

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Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.