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Landlord Surcharge is NOT property Tax. Don't let detractors twist the facts! The landlord business surcharge requires that landlords register with the Board of Inland Revenue and pay a one-time registration fee of $2,500. Then the surcharge will be applied as follows: 2.5% of the gross annual rental income of $20,000 or less; 3.5% of the gross annual rental income exceeding $20,000. This does not impact your home but those who rent properties for income. | UNC - United National Congress
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