What tax does an individual pay for renting a commercial house?

Personal rental housing needs to pay business tax, property tax and personal income tax. Business tax includes urban maintenance and construction tax and education surcharge. Based on the VAT amount, the urban maintenance and construction tax shall be paid at the applicable tax rate. Based on the value-added tax, the education surcharge is paid at the applicable tax rate of 3%.

Legal basis: Article 4 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC). If the property is paid according to the residual value of the property, the tax rate of the property tax is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%. Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax: 5. Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be taxed at a proportional rate of 20%.

What is the tax rate for commercial rental?

The tax rate of commercial housing rental fee is as follows: 1. Property tax shall be paid, and the lessor shall pay the property tax at the rate of annual rental income 12%. 2. Stamp duty. When the lessor handles the lease registration, stamp duty shall be affixed at one thousandth of the lease amount in the lease contract. 3. Business tax. Units and individuals shall pay business tax at the rate of 5% of the rental income. If the monthly rental income of individual rental houses is lower than that of 800 yuan, the business tax shall be exempted. 4. Income tax. If the lessor is an enterprise, it shall pay enterprise income tax; If the lessor is an individual, it shall pay individual income tax.