First, the first suite payment regulations are as follows:
1. If an individual purchases an ordinary house, and the house is the only house in the family, and the unit area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%;
2. If the apartment area is between 90 square meters and 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be1.5%;
3. The deed tax rate shall be levied at 3% if the area of the purchased residential unit is more than 144 square meters.
Second, the second suite payment provisions are as follows:
The purchase of non-ordinary houses, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are all taxed at the rate of 3%.