levy standard of Hangzhou real estate rental tax

levy standard rental houses of Hangzhou real estate rental tax are divided into residential houses and shops, and are differentiated according to the amount of monthly rent:

Hangzhou shops:

landlords with a monthly rental income of less than 5,111 yuan should pay property tax (12%)+ stamp duty (1.1%)+ personal income tax (the tax rate is 21%).

If the monthly rental income is less than 4,111 yuan, 811 yuan will be deducted;

if it is more than 4,111 yuan, 21% of the expenses will be deducted, and the relevant taxes and fees paid by taxpayers according to law in the process of renting the house will be deducted. )

landlords with a monthly rental income of more than 5,111 yuan should pay: business tax (5%)+ urban construction tax (7% of business tax)+education surcharge (3% of business tax)+local education surcharge (2% of business tax)+property tax (12%)+ stamp duty (1.1%)+ personal income tax (the tax rate is 21%). If the monthly rental income is less than 4,111 yuan, 811 yuan will be deducted; More than 4111 yuan, 21% of the expenses are deducted, and the relevant taxes and fees paid by taxpayers in the process of renting houses are allowed to be deducted. )

If you have a shop with a monthly rent of 11,111 yuan, the rental tax you need to pay is: business tax 11,111× 5% = 511 yuan, urban construction tax 511×7%=35 yuan, education surcharge 511×2%=11 yuan, property tax 11,111× 12% = 1211 yuan, and stamp duty 11111.

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Hangzhou residential category:

The tax payable by the landlord with a monthly rental income of less than 5,111 yuan is: property tax (4%)+ stamp duty (1.1%)+ personal income tax (the tax rate is 11%, and the monthly rental income is less than 4,111 yuan, excluding the expenses of 811 yuan; More than 4111 yuan, 21% of the expenses are deducted, and the relevant taxes and fees paid by taxpayers in the process of renting houses are allowed to be deducted. )

landlords with a monthly rental income of more than 5,111 yuan should pay: business tax (3%)+ urban construction tax (7% of business tax)+education surcharge (3% of business tax)+local education surcharge (2% of business tax)+property tax (4%)+ stamp duty (1.1%)+ personal income tax (tax rate 11%).

If the monthly rental income is less than 4,111 yuan, 811 yuan will be deducted;

if it is more than 4,111 yuan, 21% of the expenses will be deducted, and the relevant taxes and fees paid by taxpayers according to law in the process of renting the house will be deducted. )

For example, the monthly rent of a rented house is 2111 yuan, and the monthly rental tax paid by the landlord is: property tax 2111×4%=81 yuan, stamp duty 2111×1.1%=2 yuan, and personal income tax (2111-81-2-811)×11%=111.8 yuan, *.