If the house is less than five years old, what taxes and fees should be paid for the gift of the house between immediate family members?

Gifts from immediate family members. Only deed tax is levied, and the unified tax rate is 3%. Since no specific amount is involved, the tax base is generally the guidance price announced by the local government. Gifts from non-immediate family members. In this case, three taxes and fees need to be paid, namely: 1. The value-added tax should be levied in full for houses less than two years, and the difference should be levied for houses over two years but not ordinary houses. 2. The calculation formula of deed tax is as follows: deed tax = (guide price-VAT) 3%3. There are two types of personal income tax. The first type is tax-free for those who have completed five years, and the second type is tax-free for those who have completed five years or less, and the difference is 20%. Calculation method of price difference: the guide price deducts the original price, original deed tax, additional tax, decoration fee, etc.