Legal analysis: housing used for rental is also taxed according to the tax rate of property tax, that is, the tax rate is 0.5% for housing with an average construction area of less than 3 times; 3 times (inclusive) to 4 times, the tax rate is1%; The tax rate above 4 times (inclusive) is 1.2%. Taking Chongqing as an example, according to Article 6 of the Detailed Rules for the Administration of Individual Housing Property Tax Collection in Chongqing, the taxable value of taxable housing is the transaction price of real estate, and it will be taxed according to the real estate assessment value when conditions are ripe. Where the taxable housing included in the collection object is used for rental, the property tax shall be levied and paid according to the Interim Measures, and the property tax shall no longer be levied on the rental income. Eighth single-family commercial housing and high-grade housing construction area transaction unit price reached three times the average transaction construction area of new commercial housing in the nine districts of the main city in the last two years, and the tax rate was 0.5%; 3 times (inclusive) to 4 times, the tax rate is1%; The tax rate above 4 times (inclusive) is 1.2%. In Chongqing, individuals who have no household registration, no enterprise or no job purchase a second or more ordinary house, and the tax rate is 0.5%.

Legal basis: Article 3 of the Provisional Regulations of the People's Republic of China on Property Tax, the property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of the real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is rented, the rental income of the real estate shall be the tax basis of the real estate tax.