How much is the deed tax on the apartment?

The apartment is 3% deed tax. The payment rules for the first suite are as follows:

1. If an individual purchases an ordinary house, and the house is the only house in the family, and the unit area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed 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%.

Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%. \

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax Article 1 Where the ownership of land and houses is transferred within the territory of People's Republic of China (PRC), the units and individuals undertaking deed tax shall pay the deed tax in accordance with the provisions of these Regulations.

Article 2 The transfer of ownership of land and houses as mentioned in these Regulations refers to the following acts:

(a) the transfer of state-owned land use rights;

(two) the transfer of land use rights, including sale, gift and exchange;

(3) buying and selling houses;

(4) Housing donation;

(5) Housing exchange.

The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of rural collective land contractual management right.

Article 3 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 within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.

Article 4 Tax basis for deed tax:

(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices;

(two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses;

(three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices.

If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.

Article 5 The taxable amount of deed tax shall be calculated and collected according to the tax rate stipulated in Article 3 and the tax basis stipulated in Article 4 of these Regulations. Calculation formula of tax payable:

Taxable amount = tax basis × tax rate

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

Article 6 Under any of the following circumstances, the deed tax shall be reduced or exempted:

(a) state organs, institutions, social organizations and military units that inherit land and houses for office, teaching, medical care, scientific research and military facilities shall be exempted;

(two) urban workers in accordance with the provisions of the first purchase of public housing, exempt;

(three) if the house is bought back due to the loss of the house caused by force majeure, it shall be reduced or exempted as appropriate;

(four) other deed tax relief projects stipulated by the Ministry of Finance.

Article 7 Taxpayers who have been approved to reduce or exempt deed tax shall pay back the deed tax that has been reduced or exempted if they change the use of the relevant land and houses and no longer fall within the scope of reduction or exemption of deed tax as stipulated in Article 6 of these Regulations.

Article 8 The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.

Article 9 A taxpayer shall, within/0/0 days from the date when the tax obligation occurs, declare and pay taxes to the deed tax collection organ where the land and house are located, and pay taxes within the time limit approved by the deed tax collection organ.

Article 10 After a taxpayer pays taxes, the deed tax collection organ shall issue a deed tax payment certificate to the taxpayer.

Eleventh taxpayers should hold the deed tax payment certificate and other documents and materials, in accordance with the law to the land management department and the real estate management department for land and housing ownership change registration procedures.

If the taxpayer fails to issue the deed tax payment certificate, the land management department and the real estate management department shall not handle the registration formalities for the change of the ownership of the relevant land and houses.

Article 12 The deed tax collection organ shall be the financial organ or local tax authority where the land and house are located. The specific tax authorities shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

The land management department and the real estate management department shall provide relevant information to the deed tax collection organ and assist the deed tax collection organ to collect the deed tax according to law.

Thirteenth deed tax collection and management, in accordance with the provisions of this Ordinance and relevant laws and administrative regulations.