How to calculate the house transfer tax?

Property transfer tax is mainly divided into buyers and sellers. The buyer generally pays deed tax, and the seller mainly pays business tax and personal income tax. Personal income tax and business tax can be exempted if the purchased house is the only house for the family for 5 years. The specific charging standards are as follows:

1, deed tax

It is the first time to buy a house, which is an ordinary residence with a construction area of less than 90 square meters. The deed tax is charged according to 1% of the total area of the house, and the area is more than 90 square meters and less than 144 square meters. The deed tax is charged at 1.5%. If the building area exceeds 144 square meters, the deed tax is charged at 3% of the total building area.

2. Business tax

If an individual purchases a house for less than two years and transfers it, the business tax shall be levied at 5.5% of the total house amount.

3. Personal income tax

If an individual has purchased a house for less than 5 years, or it is not unique, personal income tax will be levied at the time of transfer, that is, 65438+ 0% of the total house price, or 20% of the difference between the two transactions, which can be exempted if it meets the corresponding conditions. Yoshiya real estate encyclopedia, buying a house needs more knowledge.