Recently, due to the national regulation and control, the second-hand house transaction has declined, and people will choose to rent the house. Then how to calculate the property tax for the house rental?

First of all, according to the tax law of our country, from the rental tax (namely real estate rental), real estate rental income as the basis for tax. If the tax is levied on the rental income of real estate, the annual tax rate is12%.

For exampleAThe company will be original value100WOwned property in7Let it out every month, rent every month1W, then this year needs to pay the property tax is how to calculate (AD valorem tax, its tax based on the original value of the property once minus30%)

It should be calculated at AD valorem before rent=100*(1-30%)*1.2%*6/12=0.42Ten thousand yuan

7From the beginning of the month, the rent received, according to the rental tax=1*6*12%=0.72Ten thousand yuan

Another need to pay special attention to the individual rental housing, does not distinguish between purposes, according to4%The tax rate is levied on real estate.

For exampleBThe individual owns the house7Let it out every month, rent every month1W.

the7From the beginning of the month, the rent received, according to the rental tax=1*6*4%=0.24Ten thousand yuan

Policy basis:

Provisional Regulations of the People's Republic of China on Property Tax

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