Property transfer between brother and sister also needs to be taxed. Property transfer between brother and sister is legally defined as a gift. According to the regulations of State Taxation Administration of The People's Republic of China, the gift between relatives needs to pay deed tax.

The deed tax rate is 3-5%.

Property tax collection standard:

1, ad valorem, the tax basis is the residual value of the original value of the property minus 10%-30%;

2, from the rent levied (that is, real estate rental), to the real estate rental income as the tax basis. The specific reduction range of ad valorem 10%-30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction range is 30%. Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%;

3, according to the real estate rental income, the annual tax rate is 12%.

Property tax payment time:

1, taxpayers will use the original property for production and operation, and pay property tax from the month of production and operation;

2. Taxpayers build new houses for production and operation by themselves, and pay property tax from the next month after completion;

3, taxpayers entrust construction enterprises to build houses, from the second month after the acceptance formalities, pay property tax;

4. Taxpayers who purchase new commercial houses shall pay property tax from the month following the delivery of the houses;

5. Taxpayers who purchase stock houses shall pay property tax from the month following the transfer and change of registration procedures of house ownership and the issuance of house ownership certificate by the real estate ownership registration authority;

6. Taxpayers who rent or lend real estate shall pay property tax from the month following the delivery of the leased or lent real estate;

7. Real estate development enterprises use, lease or lend commercial houses built by the enterprises, and pay property tax from the month following the use or delivery of the houses.

I hope the above contents can help you. If you have any questions, please consult a professional lawyer.

Legal basis:

Article 3 of the Deed Tax Law of the People's Republic of China

The deed tax rate is 3-5%.

The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in the region within the range specified in the preceding paragraph, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.