According to the current deed tax policy in Chongqing, the provisions on the deed tax payment for the first home are as follows:
1. If an individual purchases an ordinary house and the house is a family house, the deed tax will be implemented at 1% if the unit area of the purchased ordinary commercial house is less than 9 square meters (including 9 square meters);
2. If the apartment area is between 9 square meters and 144 square meters (including 144 square meters), it will be levied by half, that is, the actual amount is 1.5%;
3. If the area of the purchased residential unit is more than 144 square meters, the deed tax shall be levied at 3%.
4. Materials required for deed tax payment of the first apartment in Chongqing
(1) Commercial house sales: commercial house sales contract, house purchase (or down payment receipt).
(2) Married: receipt, identity documents of the purchaser, spouse and minor children, marriage certificate and household registration book (all the above must be original)
(3) Unmarried: receipt, identity documents of the purchaser, household registration book and valid single certificate issued by the civil affairs department (all the above must be original).