1. Calculation method of deed tax: the deed tax adopts the proportional tax rate. After the tax basis is determined, the calculation of tax payable is relatively simple. The calculation formula of tax payable is: tax payable for new houses = tax basis × tax rate; Taxable amount of second-hand housing = second-hand housing tax rate × real estate appraisal price
Deed tax of less than 2.90 square meters (excluding 90 square meters) 1%. 90 m2 to 144 m2 (including 90 m2 excluding 144 m2), and the deed tax is 1.5%. The deed tax exceeding 144 square meters (including 144 square meters) is 3%. Pay 3% for villas or commercial rooms. Floor area ratio below 2.0 (non-ordinary residence) needs 3%. The deed tax (non-ordinary residence) paid when the unit price of the property exceeds the limit set by the local government also needs 3%.