Taxation on income from rental propreties

[Gabriel Garcia]

Hi everyone! I hope that you are fine. 

I am new in the Biggerpockets website. I have a little question and I didn't find the answer anywhere else. 

Does anyone knows what is the interest rate that the government takes from the net earned income from our rental propreties? 

Is it the same taxation rate on net income from real estate investments if someone buys cash a property, or if 70% of the property is financed by the Bank? 

Thank you very much for your answers. Also, do you have any book recomendation about taxation in real estate? Have a great day!