yes. Restaurants belong to individual businesses and need to pay taxes. Small restaurants need to pay personal income tax, value-added tax, business tax and urban construction tax. Individual industrial and commercial households pay 3% value-added tax for selling goods, 5% business tax for providing services, and urban construction tax according to the sum of the value-added tax and business tax, as well as about 2% personal income tax. If the monthly income is below 5,111 yuan, it is exempt from value-added tax or business tax and urban construction tax.