What taxes and fees do I need to pay for buying a house?

1, deed tax: for ordinary houses below 90 square meters, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1.5%, and for ordinary houses above 90 square meters (inclusive), the amount exceeding 1.5%. Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice.

2. Stamp duty: the total amount of house transactions is ×0.05%, and the state has temporarily exempted the collection of stamp duty on houses since 2009.

3. Maintenance fund: about 2%-3% of the purchase price.

4. Ownership registration fee: The ownership registration fee is the fee for handling the title certificate, 80 yuan/set.

5. Transaction cost: 3 yuan/m2× construction area (subject to the actual surveying and mapping area).

6. Property management fee: calculated from the date of repossession and the date of acceptance of the house by the purchaser. If the developer issues a notice of occupancy and the purchaser fails to recover the building without justifiable reasons, the property management fee can be calculated from one month after the notice of occupancy is issued. Usually three months in advance. Property management fees shall be paid for houses that the property owner has not lived in for a long time or vacant houses that the developer has not sold.

In the case of mortgage loans, the following expenses will also occur:

1, appraisal fee, 0.2-0.5% of the total purchase price.

2. Insurance premium: the total purchase price multiplied by the loan term multiplied by 0. 1% multiplied by 50%.

3. Notarization fee, the loan amount multiplied by 0.03%.

4. Mortgage registration fee, 100 yuan.

Extended data:

1, primary housing transaction:

Deed tax: the deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the average commercial house is halved, that is, 1.5-2.5%.

Maintenance fund: charged according to the construction area multiplied by a certain amount.

Property management fee: paid after the house is delivered, and the specific grade rate is implemented according to the regulations of the local price department.

2. Second-hand housing transactions:

The deed tax for non-ordinary houses should be doubled. Whether it has obtained property rights for less than two years.

If the house is less than five years old, the business tax shall be paid according to the regulations: the property right of the house shall be exempted for two years, and 5.5% of the house price shall be paid for less than two years. At present, the domestic demand for improvement is still great. How to reduce the policy impact? Qin Hong said that according to the document of State Taxation Administration of The People's Republic of China in 2006, for taxpayers who sell their own houses and plan to buy houses again within 1 year after selling their houses, the personal income tax paid for selling their existing houses should be paid in the form of tax deposit first.

Depending on the relationship between the re-purchase amount and the original housing sales, the tax deposit will be refunded in full or in part. At the same time, the income from the transfer of the house for personal use for more than 5 years and the only living room for the family is exempt from personal income tax.

In fact, this policy is beneficial to improving rigid demand, and should be continued to be implemented in order to effectively achieve the policy goal of' supporting reasonable housing demand and curbing speculative demand'.

Business tax: if the ordinary residence is transferred within 5 years (inclusive), the business tax shall be paid according to the sales price MINUS the cost price of the house, and shall be exempted after 5 years. If the transfer of non-ordinary houses is less than 5 years (inclusive), the business tax shall be paid in full at the selling price; If it is transferred for more than 5 years, the business tax shall be paid according to the sales price MINUS the cost price of the house.

Income tax: the property right of the house is exempted for five years, and the house price 1% or 20% of the difference between the original value and the present value of the house is paid for less than five years. (The original value of the house is generally calculated according to the final tax amount of the previous deed tax). The house transaction fee shall be paid at 65438+ 0.9% of the house price.

Relevant regulations

1, deed tax is 1.5% and 3%. The tax rate of deed tax is determined according to whether the house is an ordinary house. The definition criteria of ordinary houses are: the plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below 140 (inclusive) square meters, and the actual transaction price is below 65438+ 0.2 times of the average transaction price of houses on the same level of land. Houses that meet these three conditions are all ordinary houses, enjoying the preferential tax rate of 1.5%, and non-ordinary houses are subject to deed tax at the tax rate of 3%.

2. There are two types of VAT: levy type and non-levy type. Where an individual is transferred to buy an ordinary house for less than 2 years, the owner shall pay (full amount ÷1.05) × 5.6%; For non-ordinary houses less than 2 years, the owner shall pay (full amount ÷1.05%) × 5.6%; Ordinary houses for more than 2 years do not need to pay this tax; For the non-ordinary residence that has been completed for 2 years, the owner shall pay (difference ÷ 1.05)×5.6%.

3. There are two kinds of taxes: 20% and 1%. According to the current policy of the local taxation bureau, if the original value of the house cannot be provided, the personal income tax payable shall be verified according to 1% of the taxpayer's housing transfer income.

References:

Baidu encyclopedia-house transaction tax