Rent collection requires tax. The leased house belongs to the leasing business, which needs to comply with the policy, go through the relevant procedures, and pay taxes. The general personal income tax and other taxes shall be paid at 5% - 20% of the monthly rental income of the leased house. Private rental houses need to pay business tax and additional tax, property tax, individual income tax and land use tax. The business tax rate is 5%, the residential use is reduced to 3%, and the tax is calculated according to the income. The real estate tax rate is 12%, the residential use is reduced to 4%, and the tax is calculated by income. The personal income tax rate is 20%, which has been reduced to 10% since 2005. The tax is calculated according to the tax balance deducted from the income. The property tax is calculated according to the floor area, and the standards stipulated by different regions are different.
 [Legal Basis]
 In Article 2 of the Individual Income Tax Law, individual income tax shall be paid on the following individual income: (1) income from wages and salaries; （2） Income from remuneration for labor services; （3） Income from author's remuneration; （4） Income from royalties; （5） Business income; （6） Income from interest, dividends and bonuses; （7） Income from lease of property (8) income from transfer of property; （9） Accidental income. Individual income tax shall be calculated on a consolidated basis according to the tax year for income derived by individual residents from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income"); Individual income tax shall be calculated monthly or sub item by item for non resident individuals who obtain income from items 1 to 4 of the preceding paragraph. Taxpayers who derive income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.