According to the provisions of the "Notice of the Ministry of Finance, State Administration of Taxation, Ministry of Housing and Urban-Rural Development on Adjusting Preferential Policies for Individual Income Tax on Deed Taxes in Real Estate Transactions" (Caishui [2010] No. 94):

1. The payment regulations for the first home are as follows:

1. If an individual purchases an ordinary house, and the house is the only home for the family, the purchased ordinary commercial house has an area of ??less than 90 square meters (including 90 square meters) , the deed tax is 1%;

2. For apartments with an area of ??90 square meters to 144 square meters (including 144 square meters), the tax rate is reduced by half, that is, the actual tax rate is 1.5%;

3. If the area of ??the purchased residential unit is more than 144 square meters, the deed tax rate is 3%.

The payment regulations for second and second homes are as follows:

Purchases of non-ordinary homes, second homes and above, as well as commercial investment properties (shops, office buildings, business apartments, etc.) Taxed at a rate of 3%.