How to calculate the property maintenance fund and deed tax

The calculation method of deed tax and property maintenance fund is as follows: the deed tax is paid at 3-5% of the transaction price, and the property maintenance fund is paid at 2-3% of the purchase price, or at 5-8% of the cost per square meter of the local residential construction and installation project with reference to the total house price.

legal ground

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 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.

"Measures for the administration of residential special maintenance funds" seventh.

The owners of commercial housing and non-residential housing shall deposit special housing maintenance funds according to the construction area of their own property, and the amount of the first special housing maintenance funds deposited per square meter of construction area is 5% to 8% of the cost per square meter of local residential construction and installation projects. The competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments.