租金收入-税税问与答 Part 1

纳税人常问关于租金收入的tax问题 :

1.租金收入的税率%是多少?

2.为什么这么高 24%？

3.可以扣除assets?

4.亏损可以带到明年吗？

5.何时对租金收入征税?

01根据 IRB 公共裁决 Public Ruling第10/2015和第12/2018

如果屋主亲自或委任代理主动提供全面的维修服务 maintenance & support services 在物业上, 那么这个物业租金的收入将归纳于商业收入 (Section 4a business income)。

02根据IRB 公共裁决 Public Ruling 第12/2018

如果屋主没有主动或委任代理提供全面的维修服务 maintenance & support services 在物业上, 那么这个物业租赁的收入将归纳于投资收入 (section 4d investment income)

问您 as 房东是否提供主动主动提供全面的维修服务 maintenance & support services 在物业上

If yes… business income

If no … investment income

03资本津贴 capital allowance

• Business Income 4(a)本年度还没用完的的资本津贴可转至下一年课税年度
• Investment Income 4(d)本年度还没用完的的资本津贴不可转至下一年课税年度

04业务亏损 Business Loss

• Business Income 4(a)允许使用未抵消的业务亏损在下一个课税年度的
• Investment Income 4(d)不允许使用未抵消的业务亏损到下一个课税年度的

05营业日期 Commencement Date

• Business Income 4(a)这取决于房产第一次出租的日期 Depends on the date the real property is rented out for the first time
• Investment Income 4(d)这取决于房屋出租的日期 Depends on the date the real property is made available for letting

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