首页 / 房屋租赁个税估算器
房屋租赁个税估算器
扣除相关费用后的净租金收入，按适用税率算出应纳税额。
How rental income is taxed
Rental income is generally taxed as ordinary income, but you get to subtract your rental expenses first — mortgage interest, property tax, insurance, repairs and maintenance, and depreciation (a non-cash deduction for the wear and tear on the building itself, spread over its useful life). What's left is your net rental income, taxed at your regular marginal federal rate. If expenses exceed income, you have a loss.
Passive activity loss limits
Rental real estate is usually considered a "passive activity" by the IRS, and passive losses can only offset passive income in most cases. There's a notable exception: if you actively participate in managing the property, you may be able to deduct up to $25,000 of rental losses against your other (non-passive) income each year — though that allowance phases out as your modified adjusted gross income (MAGI) rises from $100,000 to $150,000. Losses you can't use currently generally carry forward to future years. This area has real complexity — a CPA can tell you exactly how it applies to your situation.
Not tax advice. Figures use the 2024 federal tax year and are estimates for general education only — every situation is different. Confirm your numbers with a CPA or tax professional, and check the current year's IRS figures, before filing or making financial decisions.
常见问题
出租房屋需要交哪些税？
常见的包括增值税（多数个人出租住房月租金未达起征点或符合条件可享受免征/减征优惠）、城建税及教育费附加、房产税、印花税和个人所得税。本工具主要估算个人所得税部分。
个人出租住房真的能减按10%征收吗？
根据现行政策，多地对个人出租住房取得的所得，减按10%的税率征收个人所得税（标准税率为20%），具体是否适用、适用条件和执行细则请以当地税务部门规定为准。
租金收入不高需要交税吗？
不少地区对小规模纳税人（个人出租房屋）在增值税上有起征点优惠，具体门槛和政策请咨询当地税务部门或通过电子税务局查询。
这个估算准确吗？
这是简化后的估算工具，实际税费构成、税率和起征点因城市、房屋用途和政策调整而不同，正式申报前请务必核实当地最新规定，或咨询税务师，本结果不构成税务建议。