Is the immediate family property a business or a gift?

First, gifts from immediate family members are tax-free, and only 3% deed tax and 0.05% stamp duty are levied.

Second, the donation of houses by non-immediate family members is equivalent to buying and selling, and various taxes and fees will be levied in strict accordance with the buying and selling. Need to refer to the specific situation of the house and the situation of the donee. If the house is completely independent, only 1% or 1.5% tax will be levied.

I hope the above reply is helpful to you. I hope it can be adopted. Thank you~