Property company general taxpayer value-added tax rate

It depends on whether the property management company is a general taxpayer or a small-scale taxpayer.

For property management companies belonging to general taxpayers, the applicable VAT rate is 6%.

For property management companies that are small-scale taxpayers, the applicable VAT rate (levy rate) is 3%.

For example, the following picture shows the rent, property management fees and water and electricity bills issued by general taxpayer enterprises. General taxpayers provide property management services, and the applicable VAT rate is 6%.