The 2023 Guangzhou mansion tax collection standards are as follows:

1. The ad valorem tax payable = the original value of the property multiplied by (minus 30) multiplied by 1.2.

2. The amount of tax payable based on rent calculation = property rental income multiplied by 12.

3. The amount of tax payable for individual rental housing = property rental income multiplied by 4.

The fees to buy a house in Guangzhou are as follows:

1. Deed tax: The standard for residential houses is 3 or 1.5 or 1 of the total price of the house. A specific proportion is required for each house. According to relevant national policies, the purchase time of the house, the unit price of the house, the area of ??the house purchased, whether it is the first time to buy a house and other factors are determined; residential houses are paid at 3% of the total price of the house.

2. Special maintenance funds: The standard for houses with elevators is based on the building area (square meters) 27.5 (/square meter); the standard for elevator houses is based on the building area (square meters) 22 (/square meter). m) calculation result is paid.

3. Contract stamp tax: 0.05 of the total price of the house (exempt for luxury homes).

4. Certificate stamp tax: 5 yuan/household.

5. Property registration fee: 80 yuan/household for residential houses; 550 yuan/household for residential houses; 10 yuan/person for certificate of ownership.

6. Transaction fee: Non-residential houses are paid based on the price multiplied by 0.35.

7. Land certificate application fee: pay according to relevant regulations.

To sum up, Guangzhou’s mansion tax collection standard is 2023; a mansion with an area of ??144 square meters or more is considered a mansion and needs to be levied a mansion tax. The specific tax rate is: deed tax 4 (one higher tax rate), business tax 5.5 for the difference after 5 years, full levy for less than 5 years, personal income tax 1 or the difference 20.

Legal basis:

Article 3 of the "Provisional Regulations of the People's Republic of China on Real Estate Tax"

The real estate tax is deducted by 10% at a time according to the original value of the real estate. The remaining value after 30 days will be calculated and paid. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no basis for the original value of the property, the tax authority where the property is located shall make a determination with reference to similar properties.

If the property is rented out, the rental income from the property shall be the basis for calculating property tax.