What is the home rental tax rate in 2022

9% tax rate. 1. Housing tax: 4% of the rental income is calculated and paid.

2. Business tax: half of the tax rate on the basis of 3%.

3. Urban maintenance and construction tax and education surcharge: 10% of the business tax shall be paid.

4. Individual housing rental income tax: Individual income tax has been reduced by 10%. If the property lease income is less than 4,000 yuan, 800 yuan shall be deducted from the expenses, and if the deduction is more than 4,000 yuan, the taxable income shall be 20 percent.

Housing rental tax rate: According to the notice of the Ministry of Finance and the State Administration of Taxation on comprehensively promoting the pilot project of replacing business tax with value-added tax, the tax rate for real estate leasing services will be 11% from May 1. 2.

General taxpayers who lease out the immovable property acquired before April 30, 2016 can choose to apply the simplified tax calculation method and calculate the tax payable at the rate of 5%. If a taxpayer leases out the immovable property acquired before April 30, 2016 that is not in the same county (city) as the place where the institution is located, it shall file a tax declaration with the competent tax authority at the place where the institution is located after paying the tax in advance at the location of the immovable property in accordance with the above-mentioned tax calculation method. 3.

General taxpayers who lease out immovable property acquired after May 1, 2016 and are not in the same county (city) as the location of the institution shall file a tax declaration with the competent tax authority at the place where the institution is located after paying the tax in advance at the location of the immovable property at the rate of 3%.

Article 3. Personal Income Tax Rate:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends, bonuses, income from property lease, income from transfer of property and incidental income shall be subject to a proportional tax rate of 20%.

Article 4. The following personal income is exempt from individual income tax:

The tax rate is 12.

According to the provisions of the "Provisional Regulations on Real Estate Tax" (Guo Fa No. 90 1986), Article 3 The real estate tax shall be calculated and paid according to the residual value of the original value of the real estate after deducting 10 to 30 at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government. If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification.

If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax. Article 4 The tax rate of real estate tax shall be calculated and paid according to the residual value of the real estate, and the tax rate shall be 1 2;

According to the provisions of Article 4 of the Provisional Regulations on Real Estate Tax in Jiangsu Province (Su Zhengfa 1986 No. 172), according to Article 3 of the Regulations, the real estate tax in our province shall be calculated and paid according to the residual value of the original value of the property after deducting 30% of the original value of the property.

Therefore, the real estate tax of the enterprise in June should be calculated and paid according to the ad valorem and ad valorem lease respectively: the ten days of temporary rental should be calculated and paid according to the rental income of the real estate, and the tax rate is 12; On other days, property tax is paid ad valorem.

Housing rental tax collection standard:

1. Separate calculations.

The tax rate of the tax included in the housing rental tax:

1.The business tax rate is 5% of the total rental income, and the threshold is 20,000 yuan;

2.The urban maintenance and construction tax rate is 7% of the actual business tax paid, but this is divided into regions, and if the taxpayer is located in an urban area, the tax rate is 7%; If the taxpayer is located in the county seat or organized town, the tax rate is 5%; If the taxpayer's location is not in the urban area, county seat or town, the tax rate is 1%;

3.The education surcharge is 3% of the actual business tax paid;

4.Property tax is 12% of the gross rental income; The stamp duty is the total amount of the lease contract, but less than 1 yuan will be decaled at 1 yuan; The urban land use tax is calculated by multiplying the area of the rental house by the applicable unit tax of the lot, and the local education surcharge is levied at 2% of the actual business tax paid.

5.The tax payable for personal income tax is 10% of the taxable income. If the monthly income does not exceed 4,000 yuan (including 4,000 yuan), the taxable income shall be the amount of each monthly income after deducting the taxes and fees paid in the process of renting the housing, the rent paid to the lessor, the repair costs of the actual expenses of the rental housing borne by the taxpayer, and the amount of donations allowed to be deducted, and then subtracting 800 yuan.

If the monthly income is more than 4,000 yuan each time, the 800 subtracted from the taxable income will be replaced by 20% of the income.

2. Combined calculation.

The business tax, individual income tax, real estate tax and land use tax involved in housing leasing can also be calculated together, such as Hubei Province, which will be classified as "housing rental tax" for collection.

There are different comprehensive tax rates for individuals renting out residential and non-residential, and enterprises and institutions renting out houses.

1. If an individual rents a residential residence with a monthly rent of less than 5,000 yuan, the tax rate is 4%; 5,000 yuan (inclusive) - 20,000 yuan, 5%; 20,000 yuan (inclusive) or more. For example, if an individual rents out a house with a monthly rent of 3,000 yuan, the monthly tax burden is 120 yuan.

2.If an individual rents out a non-residential property with a monthly rent of less than 5,000 yuan, the tax rate is; 5,000 yuan (inclusive) - 20,000 yuan; 20,000 yuan (inclusive) or more.

3.For enterprises and institutions to rent housing, if it is rented to an individual for residential housing, the monthly rental income is levied; If it is rented out as a non-residential property, it shall be levied.

The VAT rate for corporate housing lease is 5% for houses built before 2016 and 9% for houses built after 2016.

The VAT rate on leasing immovable property by general taxpayers is 9%;

Small-scale taxpayers rent out real estate value-added tax collection rate of 5%.