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！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整套出租才可以扣除http://www.iras.gov.sg/irasHome/page04.aspx?id=2786房间是按照份额，这个我没看到，呵呵不一定。Subletting of propertySome 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.ExampleYou 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 = $7,200Total claimable expenses incurred: $3,000Total number of rooms in your property : 3 rooms Total number of rooms rented out : 1 roomProportion 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.
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