How to pay taxes on individual rented houses? It's all here

1. VAT shall be calculated at the rate of 5% minus 1.5%.

2. For individual rental housing, property tax is levied at a rate of 4% regardless of the purpose.

3. Individual rental housing is exempt from urban land use tax regardless of its purpose.

4. The lease contract signed by individuals for renting or renting houses shall be exempted from stamp tax.

As for the income obtained from the residential housing rented by individuals at the market price, the personal income tax shall be levied at a reduced rate of 10% from January 1, 2001

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1、 VAT

（1） House leased by natural person

1. If a natural person rents a house, the tax payable shall be calculated at the rate of 5% minus 1.5%.

Tax payable=tax inclusive sales ÷ (1+5%) × 1.5%

2. If a natural person rents real estate (excluding housing), the tax payable shall be calculated at the rate of 5%.

Tax payable=tax inclusive sales ÷ (1+5%) × 5%

（2） Individual businesses rent houses

1. For individual industrial and commercial households renting houses, the VAT payable shall be calculated at the rate of 5% minus 1.5%.

Tax payable=tax inclusive sales ÷ (1+5%) × 1.5%

2. For individual industrial and commercial households renting real estate (excluding housing), the tax rate is 9% if the general tax method is applied;

For individual industrial and commercial households that rent real estate (excluding housing) and apply the simple tax method, the tax rate is 5%.

2、 Property tax

When individuals rent houses, the income from the rent of the house property shall be the tax basis of the house property tax, and the tax rate shall be 12%.

For individual rental housing, property tax is levied at a rate of 4% regardless of the purpose.

3、 Urban land use tax

Individual rental housing is exempt from urban land use tax regardless of its purpose.

4、 Stamp duty

A lease contract signed by an individual for renting or renting a house shall be exempted from stamp duty.

5、 Individual income tax

Individual income tax shall be calculated and paid according to the item of "income from property lease" on the rental income obtained by individuals from renting houses, and the tax rate is 20%.

The individual income tax on the income derived from the residential housing rented by individuals at the market price shall be levied at a reduced rate of 10% from January 1, 2001.

The order of deduction before individual income tax of property lease income is:

（1） Taxes paid during property leasing. Taxes paid by taxpayers in the process of leasing property, national energy and transportation key construction funds, national budget adjustment funds, and education surcharges may be deducted from their property lease income on the strength of tax payment (payment) certificates.

（2） Rent paid to the lessor.

（3） The repair cost of the leased property actually paid by the taxpayer. The repair cost allowed to be deducted is limited to 800 yuan each time. If it cannot be deducted completely at one time, it is allowed to continue to be deducted at the next time until it is completely deducted.

（4） The expense deduction standard stipulated in the tax law. If the income from the lease of property does not exceed 4000 yuan each time, 800 yuan of expenses shall be deducted; If the amount is more than 4000 yuan, 20 percent of the expenses shall be deducted. The portion of income donated by individuals to educational and other public welfare undertakings shall be deducted from taxable income in accordance with the relevant provisions of the State Council.