The deed tax on the third suite is 3%.

According to the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting Preferential Policies for Individual Income Tax on Real Estate Transactions (Caishui [2065438+00] No.94):

First, the first suite payment provisions are as follows:

1. 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 (including 90 square meters), the deed tax shall be implemented according to 1%.

2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%.

3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%.

The payment rules for the second suite and the second suite are as follows: purchase of non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%.