2. Personal income tax, deed tax and notary fee are required for gift transfer. There is no business tax on gift transfer, because the gift is considered as a free gift, so the donee needs to pay personal income tax, at the same time, the gift transfer also needs to pay notarization fee, and the deed tax is much higher than the tax on sale and transfer.
3. Costs of housing transfer through sale The main costs of housing transfer are business tax, personal income tax and deed tax. Among them, the real estate for more than five years is exempt from business tax and individual tax, and only the deed tax and property right transfer registration fee are required; If the property is less than five years old, you need to pay business tax and individual tax, as well as deed tax and property right transfer registration fee.