The deed tax on house purchase is paid at 3% of the transaction price of the house. If an individual purchases an ordinary house for his own use for the first time, he can enjoy the preferential policy of collecting the deed tax by half, and the applicable tax rate is 1.5%, in addition to the stamp duty of 0.05%, and the transaction fee is charged according to the construction area, with 3 yuan per square meter.

Sellers of second-hand houses are required to pay business tax, personal income tax, land value-added tax, stamp duty, urban construction tax and education surcharge.

As for who will pay, you can discuss with the seller.