1. What is the personal income tax rate for personal loan interest income?
Personal income tax shall be paid on the interest income of personal loan at the rate of 20%.
Article 3 of the Individual Income Tax Law:
1, income from wages and salaries shall be subject to the excessive progressive tax rate of 3% to 45% (the tax rate table is attached).
2. Income from production and operation of individual industrial and commercial households and income from contracted operation and lease operation of enterprises and institutions shall be subject to an excess progressive tax rate of 5% to 35% (the tax rate table is attached).
3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the taxable amount.
4. Income from remuneration for labor services shall be subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, an additional levy may be imposed, and the specific measures shall be formulated by the State Council.
5. Income from royalties, interest, dividends and bonuses, income from property leasing, income from property transfer, accidental income and other income shall be subject to the proportional tax rate of 20%.
II. Contents of individual income tax collection
1, wages and salary income
2. Income from production and operation of individual industrial and commercial households
3. Income from contracted operation and leased operation of enterprises and institutions
4. Income from labor remuneration
5. Income from royalties
6. Income from royalties
7. Income from interest, dividends and bonuses
8. Income from property lease
9. Income from property transfer
10, accidental income
1 1, other income
In addition to the above-mentioned 10 taxable items, other income that should be taxed shall be determined by the financial department of the State Council. The financial department of the State Council refers to the Ministry of Finance and State Taxation Administration of The People's Republic of China. As of April 30, 1997, the Ministry of Finance and State Taxation Administration of The People's Republic of China have determined other income items to be taxed as follows:
(1) Individuals have obtained the honorary prize of Academician of China Academy of Sciences awarded by Cai Guanshen's Honorary Foundation for Academician of China Academy of Sciences.
(2) The individual obtains the deposit bonus paid by the banking department at an interest rate and a value-preserving subsidy rate that exceed the national regulations.
(three) the preferential income of the individual for paying the relevant insurance premiums by the employer.
(4) Interest (or similar income paid in other names) paid by the insurance company to life insurers who have not been out of danger during the insurance period at the interest rate of bank savings deposits for the same period.
(5) The rebate income or transaction fee return income obtained by individual shareholders from the securities company to attract large shareholders to open accounts in the company and pay part of the transaction fee obtained to large shareholders.
(6) Individuals obtain that some units and departments distribute cash, physical objects or securities to relevant personnel of other units and departments in year-end summary, various celebrations, business contacts and other activities.
(7) Resignation risk fund.
(eight) individuals to provide security for the unit or others to get paid.
Through the introduction of the above information, I believe that everyone has a comprehensive understanding of the personal income tax rate of personal loan interest income. Under normal circumstances, personal income tax is required to be paid at 20% of the interest income of loans. As a citizen, whether it is salary income, property transfer or other means of income, you need to pay a tax according to the actual situation.