Public utility tax rate

The cost depends on the identity of the taxpayer and the way of charging.

1. General taxpayer: General taxpayer pays VAT at the rate of 13% for electricity and 9% for water. The corresponding water and electricity input tax can be deducted.

2. Small-scale taxpayers: The water and electricity charges collected by small-scale taxpayers are subject to VAT at the rate of 3%, and the corresponding income cannot be deducted. Take the way of "all-inclusive water and electricity", that is, the rent includes water and electricity costs, and issue VAT invoices according to the real estate leasing service, with the tax rate of 5% or 3%.