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问题
个人所得税 住房租金
释义
1.个税住房租金的扣除标准,分三个档次:每月1500元、每月1100元、每月800元。
2.省会城市,按照每月1500元来,像北上广这些都是省会城市,当然就是按照每月1...
3.户籍人口超过100万的市辖区城市,按照每月1100元来扣除。
4.户籍人口低于100万的城市,按照每月800元来扣除。
法律依据:《个人所得税专项附加扣除暂行办法》第十九条,住房租金支出由签订租赁合同的承租人扣除。因此,合租租房的个人,若都与出租方签署了规范租房合同,可根据租金定额标准各自扣除。
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更新时间:2025/7/24 11:40:44