1. VAT: If a natural person rents out a house, the tax payable shall be calculated at the tax rate of 5% minus 1.5%. Taxable amount = sales including tax ÷( 1+5%)× 1.5%.
Preferential policy: the rental income obtained by other individuals from renting real estate in the form of one-time rent collection can be shared equally during the corresponding lease period. If the monthly rental income after sharing does not exceed 6.5438+0.5 million yuan, the value-added tax shall be exempted.
2. Property tax: Property tax is levied at the rate of 4% for individual rented houses, regardless of their use.
3. Urban land use tax: urban land use tax is exempted for individuals renting houses regardless of their purposes.
4. Stamp duty:
(1) Tax provisions: for property leasing, the lease amount is 1‰, and if the tax amount is less than 1 yuan, the lease amount is 1 yuan.
2. Lease contracts signed by individuals for renting or renting houses shall be exempted from stamp duty.
5. Personal income tax:
1. Tax regulations: If the monthly rental income is less than 4,000 yuan, the personal income tax shall be calculated and paid according to the taxable income after deducting 800 yuan expenses from the monthly rental income; If the monthly income is above 4,000, personal income tax shall be calculated and paid according to the taxable income after deducting 20% from the monthly rental income, and the tax rate is 20%.
(2) Tax preference: individual income tax is levied at the reduced rate of 10% on the income obtained by individuals renting houses.
legal ground
According to other individuals mentioned in Article 9 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, the rental income obtained by renting real estate in the form of one-off rent can be shared equally during the corresponding lease period, and if the monthly rental income after sharing does not exceed 6,543,800 yuan+0.5 million yuan, the value-added tax will be exempted. "
Property tax: 12% of rental income is calculated and paid (according to Article 4 of the Provisional Regulations of People's Republic of China (PRC) on Property Tax). Business tax: calculated and paid at 5% of rental income (according to the schedule of tax items and rates in the Provisional Regulations of the People's Republic of China on Business Tax). Urban maintenance and construction tax and education surcharge: calculated and paid according to the actual business tax multiplied by 3% urban construction tax rate and education surcharge rate.