Some say that the landlord's tax was introduced on september 15th and that the tax rate is 20-30%; what do you think
First, the conclusion is that the so-called “tenant tax” should be a misread of the housing tenancy ordinance that will be in force on 15 september 2025, and that many tax authorities have made urgent rumours that no new taxes exist。
Sweet tip:
The property tax is a property tax levied on the owner of the property according to the residual tax value of the house or the rental income。
The subject of the tax is expressly provided for, i. E., a house (with a roof and a perimeter structure, a shelter from the rain and a place for human production). Taxpayers include: owners of title; inheritance, custodian, and user to pay on their behalf in certain circumstances。
The standard sub-prime or rental rates for the taxation of property are as follows:
(1) the tax is calculated on the basis of the original property value less 10-30 per cent at a time
(note: different ranges, depending on actual local policies)
(2) income from rental of property is taxed on the basis of income derived from rental of property. The property tax rate is proportional. The annual tax rate is 1. 2 per cent based on the residual value of the property and 12 per cent based on income from rental of the property。
Regulation [2016] 43 provides that property rentals are taxed at a rate of 12 per cent on the basis of rental income without vat。
The property tax is a small tax and represents a small percentage of the taxpayer's tax burden, but there is room for planning。
(i) in the case of newly established enterprises with small numbers of people and small volume of business, it is recommended that the problem of office space be resolved by first leasing, not only by preparing a property tax, but also by deducting rent before tax
(ii) if the enterprise is involved in the rental of premises and premises, such as taxi rooms, factories, hotels, front houses, etc., consideration may be given to the separate lease of premises and premises, as agreed at the time of the lease contract
There is no real estate tax on these sites and facilities. If these premises and facilities are included in a rental contract without distinction, they are subject to a property tax, thereby increasing the tax on the enterprise。
(iii) focus on real-time tax incentives
(performance and geography when used)
The above-mentioned tax method allows for joint study of cases in private or analysis based on the actual situation of the partner, free of charge for the top 50
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