Guangzhou Deed Tax Standards for 2022:

1. Deed tax for purchasing ordinary residences less than 90 square meters (excluding 90 square meters) is 1%; 90 square meters to less than 144 square meters (including 90 square meters, excluding 90 square meters) Deed tax of 144 square meters is 1.5%; deed tax of 144 square meters or more (including 144 square meters) is 3%.

2. If the property is a villa or commercial property, 3% will be charged.

3. If the floor area ratio of the community is less than 2.0 (non-ordinary residences) or the unit price of the property exceeds the limit set by the local government (non-ordinary residences), the deed tax also requires 3%. Please ask the local land and resources bureau for the unit price limit.

Conditions for buying a house in Guangzhou in 2022

Under Guangzhou’s purchase restriction policy, the purchase of restricted housing includes newly built commercial housing and second-hand housing, the same below.

(1) Purchase limit quantity

1. Guangzhou registered household households are limited to purchase 2 units;

2. Guangzhou registered adult single (including divorced) persons are limited to purchase 1 set;

3. Non-Guangzhou registered residents who have paid personal income tax or social security for 5 consecutive years (calculated from before the date of purchase, and back payments are not counted) are limited to purchasing 1 set;

4. Non-Guangzhou registered residents are limited to purchasing (including receiving gifts) one house in Conghua and Zengcheng Districts;

5. Overseas institutions and individuals purchase houses in accordance with current relevant policies;

1. Residents who purchase new housing from March 30, 2017 must obtain a real estate certificate for 2 years before they can transfer or go through the property separation procedures;

2. From March 30, 2017, new houses purchased by legal entities such as enterprises, institutions, social organizations, etc. must obtain a real estate certificate for 3 years before they can be transferred;

3. If the house is donated to others, it must be 2 years old. Only then can you purchase a house again;

4. Those who accept house donations must comply with Guangzhou’s current purchase restriction policy.

(3) Apartments

Starting from December 20, 2018, individual residents can purchase apartments whose land was transferred before March 30, 2017, and it will take 2 years to obtain the real estate certificate. Can be transferred again;

Commercial and service real estate projects whose land is transferred after March 30, 2017 will still be implemented in accordance with the original policy (i.e., the 330 New Deal).

Legal basis:

"Interim Regulations of the People's Republic of China on Deed Tax"

Article 3 The deed tax rate is 3%-5%.

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

Article 4 The basis for calculating the deed tax:

(1) The transaction price is the transaction price for the transfer of state-owned land use rights, the sale of land use rights, and the sale of houses;

(2) The donation of land use rights and the donation of houses shall be determined by the expropriation authority with reference to the market price of the sale of land use rights and house sales;

(3) The exchange of land use rights and houses shall be the exchanged items. The difference between the price of land use rights and houses.

If the transaction price in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference in the price of the exchanged land use rights or houses is obviously unreasonable and without justifiable reasons, the expropriation authority shall refer to the market price for verification. .

Article 5 The amount of deed tax payable shall be calculated and levied in accordance with the tax rate stipulated in Article 3 and the tax calculation basis stipulated in Article 4 of these Regulations. The formula for calculating the tax payable is:

The tax payable = tax basis × tax rate

The tax payable is calculated in RMB. If the transfer of land or house ownership is settled in foreign exchange, it shall be converted into RMB based on the central parity of the RMB market exchange rate announced by the People's Bank of China on the date when the tax liability occurs.