5% to 45% According to the release of Ningbo Beilun District Tax Service Center, the tax rate of individual industrial and commercial households in Beilun District of Ningbo depends on the total income of individual industrial and commercial households, and the personal income tax rate is between 3% and 45%. Self-employed households need to pay personal income tax monthly or annually according to the excessive progressive tax rate, and they also need to pay business tax at a rate of 5%.