How to declare the personal income tax paid by renting a house?

Provisions on personal rental of real estate

When calculating the taxable income, the following expenses are deducted from the income excluding VAT in turn:

(1) taxes and fees paid in the process of real estate leasing;

(2) The repair cost of the actual expenditure of the leased property borne by the taxpayer (if it is limited to 800 yuan every time and cannot be deducted at one time, it will continue to be deducted next time until the deduction is completed);

(2) Calculation of tax payable for subletting individual housing.

The deduction order is adjusted to:

(1) Taxes and fees paid in the process of property leasing;

② Rent paid to the lessor;

(3) the repair cost of the actual expenditure of the leased property borne by the taxpayer (limited to 800 yuan each time);

(4) The expense deduction standard stipulated by the tax law.

(3) Calculation method of tax payable

Tax rate: 20%; However, the personal income obtained by individuals renting houses at market prices is temporarily reduced at the tax rate of 10%.

Taxable amount = taxable income × applicable tax rate

Example calculation problem Liang Dong rented an apartment in the urban area at the market price of 202 1 1, and charged a monthly rent of 3,800 yuan. 1 June, the maintenance cost of toilet leakage 1200 yuan, and the legal and valid expenditure voucher was obtained.

Requirements: Calculate the tax payable for renting a house in Liang Dong from June to February, 5438 (excluding other taxes).

analyse

Taxable amount = (3800-800-800) ×10%+(3800-400-800) ×10% = 480 yuan.