When the original owner dies, his legal heir needs to go to the notary office to apply for inheritance notarization and go to the Housing Authority to change his name. Inheritance between immediate family members does not require personal income tax or may be exempted from personal income tax. You may need to go to the local tax bureau to go through tax exemption procedures, but you will definitely not need to pay personal income tax.

1. Business tax (including urban construction, maintenance and education surcharge): transfer price is 5.5 (approximately), which varies slightly from place to place. Free of charge after 5 years.

2. Personal tax: transfer price 1. In my impression, the price in Shandong is 1. The original implementation difference of 20 has been basically abolished because it can be avoided by relying on Yin and Yang contracts.

3. Deed tax: 1 if it is less than 90 square meters and it is the first house purchased, otherwise 1.5, if it exceeds 143 square meters or the property is commercial or residential (the property certificate shall prevail) 3.

4. Other fees: As far as I know, various cities in Shandong may charge an appraisal fee of about 0.5 to 1 of the house price. If you need a loan, you will also need a loan guarantee fee. In addition, if you transfer the property, you will need a transaction service fee and a cost of production, etc. The total is about a few hundred yuan.