Real estate deed tax 2023 standard

The deed tax standard in 2023 is 3% to 5%, and the tax rate is slightly different due to different local policies. For example, the deed tax of Beijing, Tianjin, Shanghai, Chongqing, Inner Mongolia and other cities is 3%, and that of Hebei Province is 4%. Among them, the applicable tax rate for individuals to purchase ordinary housing is 3%.

Of course, deed tax also has some preferential policies for exemption, as follows:

1 urban workers who purchase public housing for the first time according to regulations are exempt from deed tax.

If the husband and wife divide the same property due to divorce and the ownership of land and house changes, the deed tax shall be exempted.

3. Houses and land used to provide community pension, nursery and domestic service are exempt from deed tax.

4. Relocation of resettlement houses that meet the requirements of poor people shall be exempted from deed tax.

5 Public rental housing management units purchase houses as public rental housing and are exempt from deed tax.

6. If the legal heir inherits the ownership of land and houses, the deed tax shall be exempted.

7. The land use right of barren hills, wasteland and wasteland, which is used for agriculture, forestry, animal husbandry and fishery production, shall be exempted from deed tax.

During the marriage relationship, if the ownership of land and house between husband and wife changes, the deed tax shall be exempted.

If the people's governments at or above the county level expropriate or requisition land or houses, the deed tax shall be exempted or reduced again.