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Q：
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What taxes and fees are required for individuals selling family residential housing?
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A：
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The sale of residential housing by individuals mainly involves value‑added tax, surcharges and individual income tax. Stamp duty and land value‑added tax are currently temporarily exempted for individuals.
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Q：
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How is value‑added tax calculated?
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A：
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Where an individual (excluding general taxpayers among individual industrial and commercial households) sells residential housing purchased for less than 2 years, value‑added tax shall be paid in full at the levy rate of 3%. Where an individual sells residential housing purchased for 2 years or more (including 2 years), value‑added tax shall be exempted.
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Q：
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When does the 2‑year holding period start to count?
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A：
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It shall be based on the date stated on the house property certificate or the deed tax payment certificate. If the two dates are inconsistent, the “earlier‑date” principle shall apply.
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Q：
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How are surcharges calculated?
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A：
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Surcharges are calculated based on the actually‑paid amount of value‑added tax. If the residential housing is located within the jurisdiction of sub‑district offices of all districts in the city, the urban maintenance and construction tax rate is 7%. If it is located within towns of all districts in the city, the tax rate is 5%. If it is located outside the above‑mentioned areas, the tax rate is 1%. In addition, the education surcharge is levied at 3%, and the local education surcharge is levied at 2%
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Q：
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Are there any preferential policies for surcharges?
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A：
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Until December 31, 2027, natural persons may be treated as small‑scale taxpayers, and urban maintenance and construction tax, education surcharge and local education surcharge shall be levied at a reduced rate of 50%.
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Laman Utama
Soalan Lazim
SOALAN LAZIM
