Generally, several houses are subject to property tax.

For the first suite, it is tax-free. If it is two or more houses, the per capita construction area shall not exceed 60 square meters, and the excess shall be levied. The method of collection varies from place to place.

In the pilot scheme of real estate tax submitted by Shanghai, the tax rate is initially set at 0.5%~0.8%, which is slightly lower than the tax rate of operating properties. How to levy requirements in pilot cities is also not uniform.

Property tax is a tax levied according to the original value of the property and rental income. Personal property used to be tax-free, but now some cities levy property tax on personal housing.

At present, there are no laws and regulations related to property tax.

Extended data

Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax

Article 1 Property tax shall be levied in cities, counties, towns and industrial and mining areas.

Article 2 The property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

Article 3 Property tax shall be 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.

Article 4 If the property tax rate is calculated and paid according to the residual value of the property, the tax rate is1.2%; If paid according to the rental income of real estate, the tax rate is 12%.

Article 5 The following properties are exempt from property tax:

1. Property occupied by state organs, people's organizations and the army;

Two, by the state finance department allocated funds for the unit occupied real estate;

Three, religious temples, parks, places of interest for their own use;

4. Non-operating real estate owned by individuals;

Five, other real estate tax exemption approved by the Ministry of Finance.

Article 6 Except under the circumstances stipulated in Article 5 of these Regulations, if taxpayers have real difficulties in paying taxes, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government may decide to reduce or exempt property tax on a regular basis.

Article 7 Property tax shall be levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Eighth property tax collection and management, in accordance with the provisions of the "People's Republic of China (PRC) tax collection and management law".

Article 9 Property tax shall be collected by the tax authorities where the real estate is located.

References:

People's Republic of China (PRC) Central People's Government Network