Tax Rates for Rental and Sale of Container Houses

The tax rates for renting and selling container houses need to be comprehensively determined based on the nature and use of the houses, combined with relevant regulations such as property tax and value-added tax. The tax rates vary under different circumstances.

Property Tax Related Rates

• Self-used container houses: If used as commercial property, property tax shall be paid in accordance with the "Interim Regulations of the People's Republic of China on Property Tax". When assessed on value, the annual tax rate is 1.2%, and the tax base is the residual value of the original value of the house after a one-time deduction of 10% to 30% (the specific deduction ratio is determined by the local government). When assessed on rent, the tax rate is 12% (4% for individuals renting out residential houses), and the tax base is the rental income. For example, if an enterprise uses a container house for office purposes, the tax is calculated at 1.2% of the residual value after deducting 20% of the original value of the house. If it is rented out to other enterprises, the tax is calculated at 12% of the rental income.
• Special policy areas: Pilot cities such as Shanghai and Chongqing impose property tax on individual residential houses with differentiated proportional tax rates. For example, in Shanghai, if the market transaction price per square meter of the taxable residential house is less than twice (inclusive) the average selling price of newly-built commercial residential houses in the city in the previous year, the tax rate is 0.4%; if it exceeds twice, the tax rate is 0.6%. However, this policy only applies to individual residential houses. If the container house is for business use, this tax rate does not apply.

Value-added Tax Related Rates

• Sale of container houses: General taxpayers selling movable houses (such as container houses) are subject to a value-added tax rate of 13%; small-scale taxpayers are subject to a collection rate of 3% (which can be reduced to 1% before December 31, 2027). For example, if an enterprise sells a container house and is a general taxpayer, it needs to calculate the output tax at 13% of the sales amount. If it is a small-scale taxpayer and sells it in 2025, the value-added tax is calculated at a collection rate of 1%.
• Rental of container houses: General taxpayers renting out real estate acquired before April 30, 2016, can choose the simplified tax calculation method and calculate the tax payable at a collection rate of 5%. For real estate acquired after May 1, 2016, the general tax calculation method applies, with a tax rate of 9%. Small-scale taxpayers renting out real estate (excluding individuals renting out residential houses) calculate the tax payable at a collection rate of 5% (which can be reduced to 1.5% before December 31, 2027).

Other Related Taxes and Fees

• Export tax rebates: If container houses are used for export, according to the 2026 policy, for products under tax number 9406900090 (other movable houses), a value-added tax export rebate rate of 13% applies. Production enterprises implement the "exemption, credit, and rebate" management method, that is, exempt from value-added tax in the export link, offset the corresponding input tax against the tax payable on domestically sold goods, and refund the unoffset part in accordance with regulations.