Case 1: If the house is sold for less than 2 years, 1% personal income tax and 5.6% business tax shall be paid.

Case 2: If the house is sold (below144m2) for two years, but less than five years, it will be exempted from paying 5.6% business tax and only pay 1% personal income tax.

Case 3: If the house (below144m2) has been sold for 5 years, and the seller's family has no other residential houses in this city except for selling the house, it will be exempted from paying 1% personal income tax and 5.6% business tax.

Case 4: If the house (below144m2) has been sold for 5 years, and the seller's family has other residential houses besides the house, then 1% personal income tax will be paid, and 5.6% business tax will be exempted.

Case 5: If the house is sold (144m2 or more, including144m2) for two years but less than five years, the business tax will be levied at 5.6% of the difference, and 1% personal income tax will be paid.

Case 6: If the house has been sold (above144m2, including144m2) for five years, and the seller's family has no other residential houses in this city except for selling the house, it can be exempted from paying 1% personal income tax, and the business tax is levied at 5.6% of the difference.

Deed tax (buyer):

Case 1: If the house is less than 90㎡ and the family has no other property in this city except the house, the deed tax of 1% shall be paid.

Case 2: If the house is purchased for more than 90㎡ but less than 144㎡, and the family has no other property in this city except the house, the deed tax of 1.5% shall be paid.

Case 3: If the house is purchased for more than144m2 (including144m2), the deed tax of 3% will be paid.

Situation 4: In addition to buying real estate, families have other real estate in this city, and they pay 3% deed tax.