According to the "Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policies for Low-rent Housing, Affordable Housing and Housing Leasing", preferential tax policies for housing leasing are as follows:

1, personal income tax shall be levied at the reduced rate of 10% on the income obtained by individuals renting houses.

2. Lease contracts signed by individuals for renting or renting houses shall be exempted from stamp duty.

3. For individual rental housing, business tax will be halved on the basis of 3% tax rate, property tax will be levied at 4% tax rate, and urban land use tax will be exempted.

4. For enterprises, institutions, social organizations and other organizations to rent housing for living to individuals at market prices, the property tax shall be levied at a reduced rate of 4%.

Extended data:

When filing tax returns for house leasing, the materials to be carried are:

1, the original identity certificate of the lessor and a copy of the identity card;

2. Original and photocopy of housing property certificate;

3, the lease contract or agreement.

State Taxation Administration of The People's Republic of China-Notice on Tax Policies for Low-rent Housing, Affordable Housing and Housing Leasing