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

1. Property tax: calculated and paid at 4% of rental income.

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

3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5%, 1% according to the taxpayer's location), and the education surcharge rate is 3%.

4. Personal income tax: Personal income tax is levied at the rate of 10% on the income obtained by individuals from renting houses temporarily. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

5. Exemption from urban land use tax.

6. Exemption from stamp duty.

If it's commercial real estate.

Property tax 12%, others are not preferential, and are collected in full. I would like to add that the monthly income is less than 20,000 yuan, which is exempt from business tax.