Individual rental housing should pay the following taxes and fees. According to Caishui [2008] No.24 document (property tax, business tax, personal income tax, urban land use tax and stamp duty are given the following preferential treatment respectively):

1, property tax: 4% of rental income.

2. Business tax: calculated and paid by halving the tax rate of 3%.

Individuals who rent non-housing (shops, writing rooms, etc.). ) The following taxes shall be paid:

1, property tax: calculated and paid at 12% of rental income.

2. Business tax: calculated and paid at 5% of rental income.