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Personal private house rental

2026-07-15 11:09
2026-07-15 13:40

There were the following points for renting a private house: - ** Revenue related **: For personal rental income, the business tax rate is reduced from 5% to 3% and halved; the personal income tax rate is reduced from 20% to 10%; the legal property tax rate is 4%. - ** Tenant's preemptive right **: If you intend to sell the house that is currently being rented, you need to pay attention to the tenant's preemptive right. - ** Notification Obligations **: The Lessor shall fulfill the notification obligation to the Tenant before selling the house. The content of the notification shall be the terms of sale agreed upon between the Lessor and the third party. - ** Two time limits **: First, the Lessor must notify the Tenant within a "reasonable time limit" before selling the house. After the Lessor and the third party confirm the terms of the house transaction, the Tenant must be notified in a timely manner and given a certain amount of time to consider. Second, the Tenant must indicate to the Lessor whether to purchase the house or not within "15 days". Otherwise, it will be deemed as giving up the right of first refusal. However, under special circumstances where the Lessor commissioned the auction of the rented house, the right of priority of the tenant would not be affected. However, the Lessor should inform the tenant five days before the auction. If the tenant received the notice of auction but did not participate in the auction, it would be presumed that he had given up the right of priority. - ** Equal conditions **: The tenant must exercise the preemptive right under the "equal conditions". Here,"equal conditions" does not mean "equal price". It should also consider the method of delivery of the house, the time limit for performance, and whether a third party provides a guarantee, which will affect the interests of the landlord. - ** Two exceptions **: If the house is jointly owned by several people and the ownership of the house is shared by several people, the other co-owners have the right to purchase the house first under the same conditions. If the close relatives of the landlord want to buy the rented house, the tenant cannot claim the right to purchase first. - ** Treatment of Infringed Right **: According to the relevant regulations, if the Lessor does not notify the Lessees or has other circumstances that hinder the Lessees from exercising their preemptive right, the Lessees may request the Lessor to bear the responsibility for compensation, but the effectiveness of the house sales contract signed between the Lessor and a third party will not be affected. After the rights and interests of the tenant are violated, the lawsuit may require the landlord to bear the unnecessary transaction costs incurred by purchasing or renting the house after the lease period expired, such as moving expenses, loss of labor, and the difference in the price of the house. - ** Escrow related **: The owner can choose to hand over the idle house to a long-term rental agency like Free. It provides an increment rental model. First, the house will be renovated and professional asset management services will be provided before renting. The value of the property will be improved to varying degrees, making the owner's house better. It will be beneficial for future rental, sale, and self-occupation. For example, some owners were busy with work and did not have time to manage the rental house, the tenant did not cherish the house, resulting in poor housing conditions, or the house could not be rented out at a good price without a good investment. They could consider handing it over to such institutions for custody.

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2026-08-28 12:24

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