What's the tax rate for paying rent?

Legal analysis: 12%. Personal rental housing is subject to business tax (tax rate is 3%/2), urban construction tax (tax rate is 1% or 5% or 7%), education surcharge (tax rate is 3%), local education surcharge (tax rate is 1%), property tax (tax rate is 4%), land use tax (exemption) and Entrusted by relevant laws, regulations and tax authorities, the house lease management department collects lease management fees, and collects private house lease tax and Shenzhen foreign enterprise house lease tax. Lease management fee and house lease tax are based on rent and charged according to certain standards. The determination of housing rental income is the core issue of housing rental tax collection. There are two main principles for determining housing rental income: one is the principle of higher contract rent or guiding rent, and the other is the principle of approved rent.

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.