What is the rental tax rate in 2022?

1. Property tax: 4% of rental income is calculated and paid.

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

3. Urban maintenance and construction tax and education surcharge: 10% business tax.

4. Personal housing rental income tax: personal income tax has been reduced 10%. If the income from property leasing is less than 4,000 yuan, the 800 yuan will be deducted; if it is more than 4,000 yuan, 20% of the taxable income will be deducted. 1. Property tax According to the Provisional Regulations on Property Tax, individuals who own property rights shall pay property tax 12% from the month following the rental income. For private property owners who rent their houses to individuals, the property tax and urban land use tax may be temporarily exempted if the housing management department files and implements the rent standards stipulated by the housing management department. 2. Urban land use tax For individuals with housing property rights, the rented house is located within the scope of urban land use tax collection, and urban land use tax should be calculated and paid according to the area of housing land (including the rented courtyard area), land grade and applicable land grade tax. The current Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC) stipulates that units and individuals who use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax and should pay land use tax in accordance with the provisions of these regulations. 3. Value-added tax Individual rental housing should pay value-added tax at 5% of rental income, and individual rental housing with monthly income below 800 is exempt from value-added tax. 4. Urban construction tax and education surcharge individuals should pay business tax at the applicable tax rate on the basis of having paid business tax. The education surcharge mentioned above is 3%, and the urban construction tax is divided into 7%, 5% and 1% according to the taxpayer's location.