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Group 1 - The article discusses the tax policies applicable to real estate rental by general taxpayers and small-scale taxpayers, highlighting specific tax rates and conditions for different categories of taxpayers [11][12]. - From January 1, 2026, to December 31, 2027, general taxpayers renting real estate acquired before April 30, 2016, can opt for a simplified tax method with a tax rate of 5% [11]. - Starting January 1, 2026, small-scale taxpayers renting real estate will have a tax rate of 3%, while individuals renting housing can choose a reduced rate of 1.5% under the simplified tax method [12].