How much is the real estate tax

According to different taxes, the real estate tax rate is also different. Deed tax, first-time house purchase below 90 square meters1%; Business tax, housing property rights are exempted for five years, and 5.5% of the house price is paid for less than five years; Land value-added tax shall be exempted when the property right of the house has been acquired for five years, and paid at 1% of the house price for less than five years; Personal income tax shall be exempted for those who have obtained the property right for five years, and 20% of the house price 1% or the difference between the original value and the present value of the house shall be paid for those who have not been five years.

legal ground

Article 1 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax

Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.

second

The term "transfer of ownership of land and houses" as mentioned in these Regulations refers to the following acts:

(a) the transfer of state-owned land use rights;

(two) the transfer of land use rights, including sale, gift and exchange;

(3) buying and selling houses;

(4) Housing donation;

(5) Housing exchange.

The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of rural collective land contractual management right.