The houses of public institutions belong to commercial buildings and need to pay property tax. Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.

Business premises of public institutions shall pay property tax and land use tax. Property tax: the land use tax is calculated and paid by multiplying the original value of the property by (1-30%) and then by the tax rate of 2%; Land use tax shall be paid by multiplying the unit tax by the actual construction area of the business premises according to the level of the unit (ask the administrator).

Legal basis:

Interpretation and Interim Provisions of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Some Specific Issues of Property Tax (Caishui Di Zi [1986] No.008)

Article 4 If an institution that implements the differential budget management has a certain income, but the income is not enough to pay its own expenses, the state financial department will also allocate funds for subsidies.