What is the deed tax for ordinary and non-ordinary housing?

According to the standard tax rate, 3% of the total transaction amount is levied, and the buyer pays 1% of the total transaction amount when purchasing an ordinary house with an area of less than 90 square meters for the first time.

If the Buyer purchases an ordinary house with an area of over 90 square meters (including 90 square meters) for the first time, it shall pay 65,438+0.5% of the total transaction amount.

Note: Only when you buy for the first time and own an ordinary house can you enjoy the discount. The discount of deed tax is calculated by individuals, and you can enjoy the discount as long as you pay the deed tax for the first time. If the property purchased by the Buyer is non-ordinary residence or non-residence, 3% of the total transaction amount shall be paid.

Extended data:

Gift transfer

1. Fees: business tax and personal income tax are exempted, but (1) notary fee 40 yuan/m2 * property certificate area needs to be increased (3) deed tax collection. No matter what the property is, you must pay the full deed tax. Other expenses are the same as normal transfer.

2, the required materials

(1) The notary office needs a copy of the household registration book and ID card of the seller and the husband and wife, a copy of the ID card of the buyer and a copy of the property right certificate.

(2) You can transfer the ownership directly without going through the local taxation bureau.

(3) The materials required by the Housing Authority are basically the same as those required by the normal transfer except for an original notarial certificate.

Inheritance and transfer of real estate transactions

1. The expenses for inheriting property are as follows

(1) Notary fee 40 yuan/m2 * area of property certificate.

⑵ Inheritance notarization fee 80 yuan/single waiver of inheritance notarization 80 yuan/person Note: When the inherited property is transferred or sold again, personal income tax is levied at 20% of the income, but as long as it meets the family's only house and has been purchased for more than 5 years, it can be exempted from personal income tax, and the personal income tax policy is also applicable.

2, the required materials

(1) The notary office needs the death certificate of the original property owner, a copy of the property right certificate, and copies of all the parties' ID cards and household registration books. ?

(2) The materials required by the Housing Authority are basically the same as the normal transfer, except for the notarial certificate. Note: The difficulty of inheritance lies in notarizing all heirs to give up inheritance, and it is necessary to prove that all parties are heirs and voluntarily give up inheritance rights.

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