Beijing’s property market has a purchase restriction policy. Foreigners in Beijing must pay social insurance or personal income tax in the city for more than five consecutive years (inclusive), and are limited to purchasing one house.

According to Article 6 of the "Notice of the General Office of the Beijing Municipal People's Government on Implementing the Spirit of the Documents of the General Office of the State Council and Further Strengthening the Regulation of the Real Estate Market in this City" (Jingzhengbanfa [2011] No. 8) on " Non-local resident families who do not own a house in this city and have paid social insurance or personal income tax in this city for more than five consecutive years (inclusive) are limited to purchasing one house (including newly built commercial housing and second-hand housing)."

Extended information

Personal income tax paid in this city for more than 5 consecutive years (inclusive) will be reviewed and determined in two situations:

1. According to "wage, salary" For taxpayers who pay tax on “income”, according to the provisions of the Personal Income Tax Law and the Implementing Regulations, individuals who obtain wages, salaries, etc. income related to their office or employment shall be extrapolated 60 months forward from the month preceding the month of application. The city pays personal income tax continuously.

2. Taxpayers who pay taxes based on "Individual Industrial and Commercial Household Production and Business Income" shall, in accordance with the provisions of the Personal Income Tax Law and Implementation Regulations, obtain "Individual Industrial and Commercial Household Production and Business Income". , sole proprietorship investors, partnership individual partners and individuals.

According to the applicable tax calculation period, if the tax payment method is adopted on a monthly basis, personal income tax will be paid continuously in this city for 60 months starting from the previous month of the application month; if the tax payment method is adopted on a quarterly basis, In the form of tax, personal income tax will be paid continuously in this city for 20 quarters starting from the previous quarter of the application month.

For unpaid or back-paid taxes due to reasons such as job changes and the period does not exceed three months, they will be deemed to have been paid continuously.

People's Daily Online--Beijing strictly scrutinizes house purchase qualifications? Official interpretation of the five-year tax standard for non-Beijing residents