Guangzhou Mansion levy standard 2023

In 2023, the tax collection standards for luxury houses in Guangzhou are as follows:

1, ad valorem tax payable = original value of property multiplied by (minus 30%) multiplied by 1.2%.

2. Rent tax payable = real estate rental income multiplied by 12%.

3, personal rental housing tax payable = real estate rental income multiplied by 4%.

The cost of buying a house in Guangzhou is as follows:

1. deed tax: the standard of residential houses is paid at 3% of the total house price or 1.5% or 1%, and the specific proportion of each house should be determined according to relevant national policies, purchase time, unit price, purchase area and whether it is 1 purchase. The residence is paid at 3% of the total house price.

2. Special maintenance fund: the elevator room standard shall be paid according to the calculation result of the construction area (square meter) of 27.5(/ square meter); The elevator room standard shall be paid according to the calculation result of the construction area (square meter) of 22(/ square meter).

3. Contract stamp duty: 0.05% of the total house price (for luxury houses).

4. Stamp duty on license: paid according to 5 yuan/household.

5. Property registration fee: residential houses are paid according to 80 yuan/household; Residential buildings are paid by 550 yuan/household; Someone pays the license fee according to 10 yuan/person.

6. Transaction fee: non-residential houses shall be paid according to the calculation result of multiplying the house price by 0.35%.

7. Land certificate handling fee: paid according to relevant regulations.

To sum up, the standard of luxury tax collection in Guangzhou is 2023; Luxury houses with an area of 144 square meters or more need to pay taxes. The specific tax rate is: deed tax 4% (higher tax rate), business tax 5.5% for the difference over five years, and personal income tax 1% or 20% for the difference over five years.

Legal basis:

The "Provisional Regulations" of People's Republic of China (PRC) real estate tax third.

The property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.

If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.