1, personal income tax
If it is a gift between relatives, or between people who have a relationship of support and maintenance, it is exempt from personal income tax; If it is a legacy, it is also exempt from personal income tax. Other types of gifts are subject to personal income tax according to law.
2. Deed tax
According to the relevant regulations, whether between relatives or non-relatives, the deed tax needs to be paid in full by the donee according to the proportion of 3%.
Step 3 stamp duty
According to the regulations, gifts between relatives or non-relatives need to pay stamp duty, and both parties to the transaction need to pay in full according to the proportion of 0.05%.
4. Other expenses
Additional expenses generally include urban construction tax and education surcharge. If business tax and value-added tax are levied on the premise, urban construction tax will be levied at 7%, and education surcharge will be levied at 3%.
Data expansion
For the gift of real estate, it refers to the behavior that the owner of the house gives the ownership of the house to others for free. According to the relevant laws and regulations, the donated house must submit written documents such as the house ownership certificate and the gift contract, and the real estate gift will have legal effect only after the real estate management agency has gone through the formal registration procedures for the transfer of house ownership. The donee can only obtain the ownership of the house after going through the registration formalities.