Personal rental income needs to be taxed, and the taxes to be paid are specifically divided into value-added tax, property tax and personal income tax. The renter can calculate the specific amount of taxes to be paid according to the relevant requirements of the law and pay them on time, so as to be a good citizen who knows the law and abides by the law. Paying taxes on time is also beneficial to the renter to safeguard the interests of personal rental housing.

First, the collection of value-added tax. The law stipulates that taxpayers who provide real estate business leasing services must collect corresponding value-added tax according to law. The formula for payable VAT tax is the marketing amount including tax divided by 105% and then multiplied by 1.5%. There are also preferential policies for value-added tax, that is, if the monthly rental income after the advance payment is apportioned does not exceed 30 thousand yuan, you can enjoy the preferential policy of exemption from value-added tax. Value-added tax also includes surrounding urban construction tax and education surcharge.

Second, the collection of property tax. According to the law, the property tax must be paid and registered at the local tax bureau. The tax is based on the rent charged for renting the property, and the property tax is usually levied at the rate of 4%.

Third, the collection of personal income tax. The money earned by renting the property belongs to the income from property leasing, so the corresponding personal income tax should be paid, but the calculation method is different from the usual personal income tax. The income from renting a house is taxed at the personal income tax minus 10%, and the tax burden is halved. Personal income tax shall be exempted if the monthly rent is below 800 yuan.

Personal rental income needs to be taxed, which is basically divided into value-added tax, property tax and personal income tax. These three taxes have corresponding preferential policies, and the fees to be paid can be calculated according to the national regulations.

According to Article 8 of the Announcement of State Taxation Administration of The People's Republic of China on Issuing the Interim Measures for the Administration of the Collection of Value-added Tax on Taxpayers Providing Real Estate Lease Services: State Taxation Administration of The People's Republic of China Announcement No.20 1616), individuals renting houses should calculate the tax payable according to the following formula: tax payable = tax-included sales ÷ (1+5%). Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Policies Concerning Low-rent Housing, Affordable Housing and Housing Leasing: Paragraph 3 of Article 2 stipulates: "No distinction shall be made between the use of individual rental housing.