Property fee subsidies are paid with wages. Do I need to pay personal income tax?

Personal income tax should be paid for housing subsidies. Property subsidies belong to wage income and need to be included in the "salary and salary" income of the month to pay personal income tax.

Income from remuneration for labor services refers to income obtained by individuals from designing, decorating, installing, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, performances, advertisements, exhibitions, technical services, introduction services, economic services, agency services and other services.

According to different tax items, the personal income tax of extended information has stipulated three different tax rates:

1. Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) shall be taxed at an excessive progressive tax rate of 7 levels, and the taxable income shall be calculated on a monthly basis. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.

2. Operating income is subject to a 5-level excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.

3. Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable.

Baidu encyclopedia-personal income tax