The deed tax for second homes is 3%

According to the "Notice of the Ministry of Finance, State Administration of Taxation, Ministry of Housing and Urban-Rural Development on Adjusting Preferential Policies for Individual Income Tax on Deed Taxes in Real Estate Transactions" (Finance and Taxation [2010] 94 (No.):

1. The payment regulations for the first home are as follows:

1. If an individual purchases an ordinary house and the house is the only home for the family, the area of ??the purchased ordinary commercial house shall be If the area is less than 90 square meters (including 90 square meters), the deed tax will be levied at 1%;

2. If the unit area is between 90 square meters and 144 square meters (including 144 square meters), the tax rate will be halved. , that is, the actual tax rate is 1.5%;

3. If the area of ??the purchased residential unit is more than 144 square meters, the deed tax rate is 3%.

The payment regulations for second and second houses are as follows:

The purchase of non-ordinary houses, second houses or more, and commercial investment properties (shops, office buildings, business apartments, etc.) Taxed at a rate of 3%.