Legal information

As long as the house is traded on the market, the transaction party will pay the house deed tax to the state. When it comes to house deed tax, I believe many people are not clear about it, because most people buy a house for living, and selling a house is also a last resort. So how is the house deed tax calculated? Next, let’s take a look with the editor of Yingting Law Firm.

How to calculate house deed tax? The calculation standard for house deed tax is as follows:
1. When the area of the first house is less than or equal to 90 square meters, it is 1%, and when it is greater than 90 square meters, it is 1.5%;
2. When the area of the second house is less than or equal to 90 square meters, it is 1%, and when it is greater than 90 square meters, it is 2%;

Yingting Law Firm handles many complex dispute cases in the field of administrative litigation and has a profound theoretical foundation and practical experience. Use solid legal knowledge and theoretical literacy to study a series of legal issues in administrative litigation, and have accumulated rich experience in handling cases in many aspects such as house demolition disputes, agricultural land expropriation and conversion disputes, illegal construction disputes, administrative agreements, administrative promises, land rights confirmation, land contract contracts, civil contracts, etc. We always practice the concepts of rigorous, realistic, civilized and just rule of law and strive to safeguard the legitimate rights and interests of our clients.

3. If the new or second-hand house is the third or above house, the deed tax rate is 3%, and there is no exemption. For buyers who buy a house for the first time, less than 90 square meters, the deed tax rate is 1%;
90-144 square meters, deed tax rate 1.5%;
Above 144 square meters, 3% if it is not the first time purchase.

The basis for calculating deed tax is the transaction price of the house (or the price approved by the tax department). If the transaction price is 1 million yuan, then the deed tax for an area of less than 90 square meters is 1001% = 10,000 yuan;
The deed tax for an area of 90 to 144 square meters is 1001.5% = 15,000 yuan;
If the area is over 144 square meters or it is not the first purchase, the deed tax is 1003% = 30,000 yuan.

If the unit price of real estate exceeds the limit specified by the local government (non-ordinary residences), the deed tax paid is also required to be 3%. For the unit price limit, please ask the local land bureau for the legal basis: Article 2 of the "Personal Income Tax Law" Income from property transfer shall be subject to personal income tax "Interim Regulations on Deed Tax" Article 3 The deed tax rate is 3-5%. The applicable tax rate for deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities within the range specified in the preceding paragraph in accordance with the actual conditions of the region, and shall be reported to the Ministry of Finance and the State Administration of Taxation for filing.

Article 9 Taxpayers shall make tax declarations to the deed tax collection authority where the land and houses are located within 10 days from the date of tax payment obligations, and pay taxes within the time limit approved by the deed tax collection authority. If you want to know more about this, you can consult lawyer Ying Ting for one-on-one online consultation.

The legal knowledge in this article does not represent legal advice. If you encounter similar problems, you should analyze them in detail.