·Tax Rate

A 5% tax rate is applied to all properties based on the rental income of the owner.

·Calculation Method
Tax Amount=Rental Income*5%.

·How to pay
The owner should go to the local taxation bureau of the district or county in which the property is located to pay the tax.

·Tax Enquiry(Beijing Local Taxation Bureau)
Tel: (8610) 12366 (in Chinese), Website: www.tax861.gov.cn