Management fee tax rate

The income tax rate of property management fee is 6%, and the collection rate is 3%.

According to the regulations, the tax rate of property management fees is 6%, which is applicable to general taxpayers whose sales of property management fees have reached more than 5 million yuan for continuous 12 months. This means that if the sales of property management fees reach or exceed 5 million yuan (including 5 million yuan) within 12 consecutive months, the tax rate is 6%. On the other hand, if the sales volume of property management fees does not reach 5 million yuan for 12 months, the levy rate of 3% is applicable. This means that taxes will be paid at the rate of 3%. The purpose of this regulation is to determine the tax rate according to the size of sales, so as to ensure that the larger-scale property management fee income can bear the higher tax rate, while the smaller-scale income can enjoy the lower tax rate. This tax policy aims at promoting a fair and reasonable tax distribution.