When renting a house, the tax items and tax rates to be paid are as follows: 1. Property tax: 12% of the rental income shall be paid from the next month of the leased property. 2. Urban land use tax: the urban land use tax is calculated and paid according to the land grade and the applicable land grade tax. 3. Business tax: individual rental houses shall pay business tax at 5% of rental income, and those with monthly rental income below 8 shall be exempted from business tax. 4. Urban construction tax and education surcharge: while paying business tax, individuals should pay the business tax according to the applicable rate. 5. Stamp duty: individuals renting their own houses for production and business operations shall apply decals at one thousandth of the lease amount determined in the written lease contract concluded by both parties when signing the contract. If the tax amount is less than that in 1 yuan, they shall apply decals in 1 yuan. 6. Personal income tax: if an individual rents a house and the monthly rental income is less than 4, yuan, the personal income tax shall be calculated and paid according to the taxable income after deducting 8 yuan expenses from the monthly rental income; If the monthly income is above 4,, personal income tax shall be calculated and paid according to the taxable income after deducting 2% from the monthly rental income, and the tax rate is 2%.