The taxes to be paid for buying a second-hand house are: business tax, deed tax, personal income tax, stamp duty, surveying and mapping fees, and housing property registration fees. If an intermediary is involved, an intermediary fee is required. Paying taxes and fees related to second-hand housing is an important link in the transfer process of second-hand housing.

legal ground

Article 2 of the Individual Income Tax Law

Income from property transfer. Personal income tax payable.

Article 3 of the Provisional Regulations on Deed Tax

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 in accordance with 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.

Article 9

A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority.