公寓管理费可以抵税吗？

doremi

又到填税单的时候了，请问公寓管理费可以抵税吗？第一次出租房间，中介费是不是不可以抵税？
多谢多谢！

good99

可以
第一次的中介费理论上是不可以的
我去年好像写过一个

freesoul99

整套出租才可以扣除

neoshock

http://www.iras.gov.sg/irasHome/page04.aspx?id=2786

good99

房间是按照份额，这个我没看到，呵呵

neoshock

freesoul99 发表于 8-3-2013 20:57
整套出租才可以扣除

不一定。

Subletting of property

Some landlords may choose to rent out a portion of their property (for e.g. 1 room) to their tenants. Landlords are required to apportion the claimable expenses incurred based on the number of rooms rented out.

Example

You are living in a 4 room flat with 3 bedrooms. You sublet 1 of the rooms to your tenant from 1 Jan to 31 Dec 2011. Your tenant pays you rent of $600 per month. In addition, the total claimable expenses incurred is $3,000.

Your net rent is calculated as follows:

Gross Rent for the year 2011	: $600 x 12 = $7,200
Total claimable expenses incurred	: $3,000
Total number of rooms in your property	: 3 rooms
Total number of rooms rented out	: 1 room
Proportion of claimable expenses allowed	: $3,000/3 x 1 = $1,000

Net Rent = Gross Rent – Proportion of claimable expenses allowed
                = $7,200 - $1,000
                = $6,200

doremi

这个是 deductible，可是是什么意思？

Agent's commission, advertising, legal expenses and stamp duties for getting the first tenant of a subsequent property is deductible against the rental income of that property.