Calculation method of rent tax:

1. Separate calculation: the expenses involved in the house rental tax are calculated separately, for example, the tax rate of business tax is 5% of the total rental income, and the threshold is 21,111 yuan; The education surcharge is 3% of the actual business tax paid; The taxable amount of individual income tax is 11% of taxable income; The property tax is 1.2% of the total rental income; The urban maintenance and construction tax rate is 7% of the actually paid business tax (different cities).

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. For individuals renting houses, non-houses, enterprises and institutions renting houses and so on, there are different comprehensive tax rates. Personal rental housing, the monthly rent of less than 5111 yuan, the tax rate is 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 enterprises and institutions to rent houses, if rented to individuals for living, 9.7% of the monthly rental income will be levied; Rental of non-housing is levied at 13.7%.

The conditions for dissolution of the lease contract are as follows:

1. The lease contract will be automatically dissolved when it expires;

2. One party seriously violates the lease contract, which seriously affects the expected purpose of concluding the contract. The other party's termination of the contract is not only a punishment for the party who violates the lease contract, but also a remedial measure to minimize losses and a legal act to safeguard its legitimate rights and interests according to law;

3. If one party fails to perform the contract within the agreed time and within the allowed reasonable extension time, the effective contract cannot be performed due to one party's reasons, causing losses to one party and continuing to expand the losses;

4. During the performance of the contract, the contract is terminated as agreed in the contract, which leads to the loss of one or both parties. If the contract is not terminated in time, the loss will continue to expand;

5. For an indefinite lease contract, both parties can terminate the lease contract at any time.

to sum up, the owner needs to pay property tax, business tax, personal income tax on property leasing, etc. according to a certain tax rate of the rented house. In other words, the income from renting a house is subject to personal income tax. Moreover, renting a house by a homeowner can be divided into two situations: personal rental housing and personal rental non-housing.

Legal basis:

Article 2 of the Individual Income Tax Law of the People's Republic of China

Individual income tax shall be paid on the following personal income:

(1) Income from wages and salaries;

(2) income from remuneration for labor services;

(3) income from remuneration;

(4) Income from royalties;

(5) operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.