How to calculate the tax exemption amount when renting a house to collect property fees?

The tax exemption amount is 800 yuan per month or 9600 yuan per year.

According to the "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China", the tax-free amount of rent and property fees charged by individuals for renting houses or property is 800 yuan per month or 9,600 yuan per year.

It should be noted that the tax-free quota refers to the cumulative amount of income from renting a house and collecting rent and property fees, rather than setting an independent tax-free quota for house rent and property fees.