🏢Commercial Rental Tax Calculator

Calculate VAT and income tax on commercial rental income

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How to Use the Commercial Rental Tax Calculator

Unlike Korea and many other countries, the US has no federal value-added tax. Commercial rental income is reported on Schedule E and simply added to your other taxable income, taxed at your regular marginal federal tax rate — there's no separate national consumption tax on rent.

One notable exception is Florida, the only US state that applies its state sales tax to commercial real property rentals (roughly 2% plus any local surtax as of recent years). If your property is in Florida, this calculator adds an estimate of that sales tax on top of the federal income tax.

This calculator estimates the extra federal tax from your net rental income (rent minus expenses) added to your other income, plus the Florida commercial rental sales tax if applicable.

Frequently Asked Questions

Does the US have a federal VAT on commercial rent?

No, the US has no federal value-added tax. Commercial rental income is simply reported on Schedule E and taxed as ordinary income at your marginal federal tax rate.

Why does Florida show a separate sales tax?

Florida is the only US state that applies its state sales tax to commercial real property rentals (currently around 2%, plus any local surtax). Most other states don't tax commercial rent this way.