You don't need to pay the rental tax to open a shop in your own home. The house rental tax is collected by the tax bureau from the landlord, because the landlord's rental fee is a profit, and if there is a profit, it needs to be reported for tax collection. If the house belongs to you, then there is no rental behavior and it does not constitute a profit, so you don't pay the house rental tax.

housing rental tax collection standard

1. Calculate separately the tax rate of housing rental tax:

The tax rate of business tax is 5% of the total rental income, and the threshold is 21,111 yuan;

The urban maintenance and construction tax rate is 7% of the actual business tax paid, but this is divided into regions, and the taxpayer is located in the urban area, and the tax rate is 7%; Where the taxpayer is located in a county town or an established town, the tax rate is 5%; If the taxpayer is not located in the city, county or town, the tax rate is 1%;

the surcharge for education is 3% of the business tax actually paid;

the property tax is 1.2% of the total rental income; Stamp duty is 1.1% of the total amount of the lease contract, but it is not enough for 1 yuan to apply decals in 1 yuan; The urban land use tax is calculated by multiplying the area of the rented house by the applicable unit tax, and the local education surcharge is collected by 2% of the actual business tax.

the taxable amount of individual income tax is 11% of taxable income. However, the tax payable is divided into two situations, the main dividing point is whether the income per month exceeds 4111 yuan. If the income per month does not exceed 4,111 yuan (including 4,111 yuan), the taxable income is the income per month MINUS the taxes paid in the process of renting the house, the rent paid to the lessor, the repair cost of the actual expenses of the rented house borne by the taxpayer, and the donation allowed to be deducted, and then MINUS the 811 yuan. If the income per month is more than 4,111 yuan, the 811 deducted from the taxable income will be replaced by 21% deducted from the income.

2. Consolidated calculation

Business tax, personal income tax, real estate tax and land use tax involved in house leasing can also be consolidated. For example, Hubei will combine them into "house leasing tax" for collection.

according to the situation that individuals rent houses, non-houses, enterprises and institutions rent houses, there are different comprehensive tax rates.

individuals renting houses with a monthly rent of less than 5,111 yuan are taxed at 4%; 5111 yuan (inclusive)-21111 yuan, 5%; 21 thousand yuan (inclusive) or more, 7.68%. If an individual rents a house with a monthly rent of 3111 yuan, the monthly tax burden is 121 yuan.

if an individual rents a non-residential house with a monthly rent of less than 5,111 yuan, the tax rate is 6.1%; 5,111 yuan (inclusive)-21,111 yuan, 8.1%; 21 thousand yuan (inclusive) or more, 15.7%.

for the houses rented by enterprises and institutions, if they are rented to individuals for living, they will be levied at 9.7% of the monthly rental income; Rental of non-housing is levied at 13.7%.