Q：
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What is the tax rate of Individual Income Tax for house rent?
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A：
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Appropriate rate: individual income incurred from private house for rent should be taxed based on “Income from Property Lease”, the individual income tax rate would be 20%. According to relevant tax deduction policy, if the house is rent for lodgings, the rate would be 10% for individual income tax.
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Q：
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What are standards for deduction?
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A：
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Tax Deduction: the followings would be lists for deduction of IIT for property rent:
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During the property rent period, the tax paid off.
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Rental paid to the renter.
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Reconstruction Fees actually paid by the taxpayer.
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Deductions that regulated through the Tax Law. The previous three points should stand with valid receipts or invoices.
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Q：
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What is the minimum income for deduction?
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A：
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Minimum income for deduction: income from property rent for each month is less than or equal to RMB4,000, the deduction would be RMB800. Income that is over RMB4,000, 20% of the payment would be the deduction, and the rest would be taxable income.
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Q：
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Should personal housing allowance be taxed for IIT?
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A：
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Personal housing allowance and medical allowance that are paid in cash through enterprise should be calculated into current wages or salaries, which should be taxed for IIT. Bur for foreigners, accountable housing allowance could allow for tax exemption.
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Q：
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What kinds of tax should be paid for renting house for lodgings?
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A：
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（1）
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Property tax: it generally would be 4% of the rental income.
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（2）
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Value-added tax: for one-time rental payment, the rental should be averagely allocated into corresponding lease term, then it would allow tax exemption for the monthly rental of less than RMB 150,000.
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（3）
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Additional Tax: Based on the payment of value-added tax, if the value-added tax is exempted, so as the additional tax.
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Q：
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What is the tax rate for each type of taxes in property renting? What is each type of taxation?
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A：
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Individuals who lease out property could calculate taxation as the following formula:
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1.
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Lodging house for rent: payable taxation = taxable rental income / (1+5%) × 1.5%
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2.
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Non-lodging house for rent: payable taxation = taxable rental income / (1+5%) × 5%
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（一）
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Leasing house for individuals, property tax is based on rental income, tax rate is 12%.
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（二）
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House renting for lodging, regardless of usage, the tax rate is 4% for property tax.
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3.
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Urban land usage tax, each square meter of land for the year taxation / 12 months × land occupied.
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4.
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Individuals leasing out non-lodging house: it would be milli of the amount stated in the renting contract as stamp duty tax.
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FAQ
