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Q：
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What taxes do individuals need to pay when purchasing residential housing?
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A：
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Individuals mainly need to pay the deed tax when purchasing residential housing. Stamp tax may also be involved, but stamp tax is temporarily exempted for individuals selling or purchasing residential housing in China.
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Q：
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How is the deed tax calculated?
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A：
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It is calculated based on the VAT‑exclusive price stated on the full‑payment invoice obtained for the house purchase.
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Q：
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What is the tax rate for the deed tax?
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A：
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1. For individuals purchasing the family’s only residential housing
If the area is 140 square meters or less, deed tax shall be levied at a reduced tax rate of 1%;
If the area is more than 140 square meters, deed tax shall be levied at a reduced tax rate of 1.5%.
2. For individuals purchasing the family’s second residential housing
If the area is 140 square meters or less, deed tax shall be levied at a reduced tax rate of 1%;
If the area is more than 140 square meters, deed tax shall be levied at a reduced tax rate of 2%.
3. For individuals purchasing the family’s third or fourth residential housing
No preferential treatment shall apply. Deed tax shall be paid at a uniform rate of 3% regardless of the housing area (the statutory applicable deed tax rate in Beijing is 3%).
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Q：
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How is the term "family" defined under the policy?
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A：
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The scope of "family" includes the home‑buyer, spouse and minor children.
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Q：
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When housing ownership is changed due to division of marital common property upon divorce, is it subject to deed tax again?
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A：
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No. Deed tax shall be exempted under such circumstances.
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