The tax on rental housing for individuals in Nanjing was adjusted on January 1, 2019 accordingly!

1. Monthly rental income (excluding tax) below 100,000 yuan will be taxed at a rate of 3.5%;

2. Monthly rental income (excluding tax) above 100,000 yuan will be taxed at a rate of 5%.

And before the new policy, Nanjing individual rental housing, rental income (excluding tax) below 30,000 yuan, taxed at a rate of 3.5%; monthly rental income (excluding tax) above 30,000 yuan, taxed at a rate of 5%.

In other words, starting in 2019, monthly rental income from housing under 100,000 yuan is exempted from the 1.5% VAT, and only the combined 3.5% property tax and personal income tax will be levied.

Individual rental housing, site tax rate table shared with you, I hope it can help you

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