What is the rent tax rate? A detailed description of the calculation method.

When renting a house, the tax items and rates to be paid are as follows: 1. Property tax: Property tax shall be paid at the rate of 12% of the rental income from the next month of renting the house. 2. Urban land use tax: Urban land use tax is calculated and paid according to land grade and applicable land grade tax. 3. Business tax: individual rental houses pay business tax at 5% of rental income, and those with monthly rental income below 800 are exempt from business tax. 4. Urban construction tax and education surcharge: individuals should pay business tax at the applicable tax rate while paying business tax. 5. Stamp duty: if an individual rents his own house for production and operation, the stamp duty of one thousandth of the lease amount determined in the written lease contract signed by both parties at the time of signing the contract shall apply; If the tax amount is less than 1 yuan, a stamp of 1 yuan shall apply. 6. Personal income tax: if an individual rents a house and the monthly rental income is less than 4,000 yuan, the personal income tax shall be calculated and paid according to the taxable income after deducting the 800 yuan fee from the monthly rental income; If the monthly income is above 4,000, personal income tax shall be calculated and paid according to the taxable income after deducting 20% from the monthly rental income, and the tax rate is 20%.