How much is the surcharge for real estate rental?

The rental tax rate is 1, the business tax rate is 5% of the total rental income, and the threshold is 20,000 yuan; 2. The urban maintenance and construction tax rate is 7% of the actual business tax, but this is sub-regional, and the taxpayer is located in the urban area, with a tax rate of 7%; Where the taxpayer is located in a county town or an established town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is1%; 3. The education surcharge is 3% of the actual business tax paid; 4. The property tax is 65438+ 0.2% of the total rental income; Stamp duty is the total amount of the lease contract, but less than 1 yuan, decal 1 yuan; Urban land use tax is calculated by multiplying the rental housing area by the applicable unit tax, and local education surcharge is levied at 2% of the actual business tax; 5. The taxable amount of individual income tax is 65438+ 00% of taxable income. However, there are two kinds of tax payable, the main dividing point is whether the monthly income exceeds 4000 yuan. If the monthly income does not exceed 4,000 yuan (including 4,000 yuan), the taxable income is the monthly income minus the taxes and fees paid in the process of renting the house, the rent paid to the lessor, the repair expenses actually paid by the taxpayer, and the donation allowed to be deducted, and then minus the 800 yuan. If the monthly income is more than 4,000 yuan, 800 yuan deducted from the taxable income will be deducted from the income.