The tax rate for issuing special VAT invoices for house rent is 11%, and the collection rate is 5%. The tax rate for issuing VAT invoices for house leasing is 10%, and the collection rate for small-scale taxpayers for house leasing is 5%. In addition, individuals renting residential houses are subject to a business tax rate of 3%. Individuals who rent out residential properties pay property tax at a rate of 4%. General taxpayers issue special value-added tax invoices for leasing fees: the leasing tax rate for tangible movable property is 17%, and the leasing tax rate for immovable property is 11%. Invoices refer to special VAT invoices issued by general taxpayers for leasing fees. According to the law, the tax rate for leasing tangible personal property is 17%, and the tax rate for leasing immovable property is 11%. Therefore, the tax point on the rental invoice is 11%.

The tax rate for issuing VAT invoices for house leasing is 10%, and the collection rate for small-scale taxpayers for house leasing is 5%. In addition, individuals renting residential houses are subject to business tax at a rate of 3%.

The tax rate for individuals renting out private houses is different from that for houses owned by homeowners. What is the tax rate?

Individuals who rent out residential properties must pay property tax at a rate of 4%. Individuals renting out residential properties are subject to business tax at a rate of 3%. Individuals who rent out residential properties pay property tax at a rate of 4%. 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 commercial-residential property and uses it for residence, he or she will pay property tax at a rate of 4%; if it rents it out for production or operation, he or she will pay a property tax at a rate of 12%. Stamp duty: For individual rental houses, the tax is calculated based on the rental amount, and is stamped according to the "property lease contract", with a tax rate of one thousandth. Personal income tax: Individual income derived from renting out houses is subject to personal income tax at a rate of 10%.

To sum up, the tax rate for issuing special VAT invoices for house rent is 11%, and the collection rate is 5%. Rent value-added tax must be paid strictly in accordance with relevant national laws and regulations.

Legal basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" Article 15 Value-Added Tax Rate:

(1) Taxpayer Incidence For taxable activities, except as provided in items (2), (3) and (4) of this article, the tax rate is 6%.

(2) Providing transportation, postal services, basic telecommunications, construction, and real estate leasing services, selling real estate, and transferring land use rights, the tax rate is 11%.

(3) Providing tangible movable property leasing services, the tax rate is 17%.

(4) The tax rate for cross-border taxable activities conducted by domestic entities and individuals is zero. The specific scope will be separately determined by the Ministry of Finance and the State Administration of Taxation.