1, personal rental of non-housing: personal income tax: according to the income from property lease, if the income does not exceed 4,000 yuan each time, the 800 yuan fee will be deducted; If it exceeds 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income at the tax rate of 20%; Stamp duty: decal of one thousandth of the lease amount of the real estate lease contract. If the tax amount is less than 1 yuan, press 1 yuan for decal.

Property tax:12%; Business tax: 5%; Urban maintenance and construction tax and surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5% and 1% are applicable according to the taxpayer's location), and the surcharge rate is 3%.

2. Individuals should pay the following taxes and fees for renting houses: Personal income tax: Personal income tax is levied at the rate of 10% on the income obtained by individuals from renting houses temporarily. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. Exempt from urban land use tax and stamp duty.

Property tax: calculated and paid according to 4% of rental income; Business tax: calculated and paid by halving the tax rate of 3%; Urban maintenance and construction tax and surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5% and 1% are applicable according to the taxpayer's location), and the surcharge rate is 3%.

Second, do individuals have to pay taxes when renting a house?

Need to pay taxes, the specific algorithm is as follows:

For example, the rental price is 2000 yuan: business tax: monthly rental income × 3%, that is, 2000× 3% = 60; Urban construction tax: business tax × (1% or 5% or 7%) (in urban areas, the tax rate is 7%; In counties and towns, the tax rate is 5%; If the location is not in a city, county or town, the tax rate is1%; Foreigners and Hong Kong, Macao and Taiwan personnel are not required), which is 60 × 7% = 4.2 according to the urban standard;

Additional expenses: business tax × 3% (not levied on foreigners and Hong Kong, Macao and Taiwan personnel), that is, 60× 3% =1.8; Local surcharge: business tax × 1%, that is, 60×1%= 0.6; Property tax: monthly rental income × 4%, that is, 2000× 4% = 80;

Land use tax: the annual tax per square meter of land is ÷1February× occupied area, and the land use tax on the island is ÷1February×10 = 5 (months) per square meter of 6 yuan; Stamp duty: monthly rental income ×0.00 1, that is, 2000× 0.00 1 = 2. The total tax amount is:153.6; Personal income tax = (2000-153.6-800) ×10% =104.64.