What taxes do you need to pay for personal property leasing?

What taxes do I need to pay for real estate leasing?

1. Property tax. Within the scope of property tax collection, all units and individuals with property rights, as enterprises or self-supporting institutions, pay property tax according to the remaining amount of 30% of the original value of their property, and the annual tax rate is1.2%; Administrative organs, institutions, people's organizations, military units, housing management departments and individuals with differential distribution all pay property tax at 65,438+02% of their rental income. For private property owners who rent their houses to individuals, the property tax and urban land use tax may be suspended after registration by the housing management department and according to the rent standards stipulated by the housing management department.

Second, urban land expropriation. Units or individuals holding the ownership of houses whose rented houses are located within the scope of collection shall calculate and pay the urban land use tax according to the area, land grade and applicable land grade tax of houses (including rental courtyards).

3. Business tax. Units and individuals renting houses shall pay business tax at 5% of the business tax. Personal rental housing, the monthly rent does not exceed 800 yuan, shall be exempted from business tax.

4. city maintenance construction tax. When paying business tax, enterprises and individuals shall pay city maintenance construction tax at the corresponding tax rate according to the paid business tax.

5. Additional education expenses. When enterprises and individuals pay business tax, they shall pay an additional education fee of 3% of the business tax.

6. Stamp duty. When a unit or individual rents a house, it must be discounted at one thousandth of the total rent listed when both parties sign a written lease contract. If the tax is less than one yuan, stick one yuan.

7. Enterprise income tax. According to the Enterprise Income Tax Law, an enterprise should incorporate the rental income of rented houses into the overall income of the company and pay taxes according to its tax obligations.

Eight, personal income tax. Personal rental housing, the monthly rent does not exceed 400 yuan, should be calculated according to the monthly rental income MINUS the value payable in 800 yuan; If the monthly income exceeds 4,000 yuan, the taxable income after deducting 20% of the monthly rental income is 20% respectively.

In the housing lease contract, both the lessee and the lessee bear ordinary taxes and fees.