Do I have to pay taxes on apartment rental?

whether or not to pay taxes on apartment rental is embodied as follows:

apartment rental needs to pay property tax, and according to relevant regulations, apartments used for business purposes need to pay property tax. Simply put, it is non-daily living, and the use of apartments that can bring benefits to owners or investors, such as street shops, shopping malls, serviced apartments, etc., all belong to the business nature of apartments. As long as apartments are used for business purposes, the owners of apartments need to pay property tax on schedule.

The calculation method of taxes and fees in serviced apartment is as follows:

1. House leasing is an act in which the owner or operator of the house hands over the house he or she operates to the consumer of the house for use, and the consumer of the house obtains the right to own and use the house by paying a certain amount of rent on a regular basis, which is a commodity circulation mode in which the use value of the house is sold sporadically;

2. According to the relevant regulations of the Ministry of Finance and State Taxation Administration of The People's Republic of China Municipality on finance and taxation, value-added tax will be levied by half on the basis of 3% tax rate for individual rental housing, regardless of the purpose, and will be paid at the threshold;

3. The rental income from individual housing rental shall be subject to property tax at the rate of 12%, value-added tax at the rate of 5%, and personal income tax on property rental at the rate of 2%;

4. when paying the value-added tax, you should also pay the corresponding additional taxes and personal income tax: personal income tax is levied at the rate of 1% for the income obtained by individuals renting houses temporarily. If the income from property leasing does not exceed 4, yuan each time, 8 yuan will be deducted; If it is more than 4, yuan, 2% of the expenses will be deducted;

5. There are two main principles for determining the rental income of houses: one is the principle of which is higher, the other is the principle of approved rent;

6. Personal income tax shall be paid for the monthly rent, and the tax = (4-8) * 1%+(7-4) * 2% = 92;

7. The national tax rate is the same, so it will be more cost-effective for individuals to rent their houses.

to sum up, renting public housing should be taxed. On the basis of 3% tax rate, the value-added tax is levied by half on the rented public housing, and the property tax is levied at the rate of 4%, and personal income tax, urban maintenance and construction tax, education surcharge, urban land use tax and local education surcharge are paid together.

Legal basis:

Article 3 of the Provisional Regulations of the People's Republic of China on Property Tax

Property tax is calculated and paid according to the residual value of the original value of the property after deducting 1% to 3% at a time. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of the real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is rented, the rental income of the real estate shall be the tax basis of the real estate tax.