Property deed tax refers to the deed tax that the owner of the house needs to pay when the ownership of the house changes. Taxpayers shall, within 10 days from the date of tax obligation, declare and pay taxes to the deed tax collection organ, and pay taxes within the time limit approved by the deed tax collection organ. According to the relevant laws and regulations, if an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters, the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters, the tax rate will be halved, that is, the actual tax rate will be 1.5%.