The personal income tax rate for renting out shops is 20%. For income from interest, dividends, dividends, income from property leasing, income from property transfer and incidental income, the proportional tax rate applies, and the tax rate is 20%.

According to Article 2 of the "Individual Income Tax Law of the People's Republic of China", the following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from royalties;

(4) Income from royalties;

( 5) Income from operations;

(6) Income from interest, dividends, and dividends;

(7) Income from property leasing;

(8) Income from property transfer;

(9) Accidental income.

If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. Taxpayers who obtain income from Items 5 to 9 of the preceding paragraph shall calculate personal income tax respectively in accordance with the provisions of this Law.

Article 3 Personal income tax rates:

(1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall apply;

(2) For business income, an excess progressive tax rate of 5% to 35% is applicable;

(3) Interest, dividends, bonus income, income from property leasing, income from property transfer and Incidental income is subject to a proportional tax rate of 20%.

Extended information:

The scope of various personal incomes stipulated in Article 6 of the "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China":

(1) Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual obtains due to his or her employment.

(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.

(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.

(4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights , excluding royalties.

(5) Business income refers to:

1. The income obtained by individual industrial and commercial households from engaging in production and business activities, from the sources of investors in sole proprietorships and individual partners in partnerships Income from the production and operation of sole proprietorships and partnerships registered in the country;

2. Income obtained by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law;

3 .Income obtained by individuals from contracting operations, leasing operations, subcontracting, and subletting of enterprises and institutions;

4. Income obtained by individuals from other production and business activities.

(6) Interest, dividends, and bonus income refer to interest, dividends, and bonus income obtained from individuals owning debts, equity, etc.

(7) Income from property leasing refers to the income obtained by individuals from leasing real estate, machinery and equipment, vehicles, ships and other properties.

(8) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, property shares in partnerships, real estate, machinery and equipment, vehicles and ships, and other properties.

(9) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income.

If it is difficult to define taxable income items for personal income, it shall be determined by the taxation department of the State Council.

Baidu Encyclopedia - Personal Income Tax Law of the People's Republic of China