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China legal tool Real estate & property National framework
Estimate deed tax, VAT and seller personal income tax for common property-transfer scenarios, with local-rate inputs where China does not have a single national figure.
For qualifying individual purchases from 1 December 2024, a family’s only home or second home at 140 m² or below receives a 1% deed-tax rate; above 140 m², the rate is 1.5% for the only home and 2% for a second home. From 1 January 2026, an individual sale of housing held under two years is generally subject to VAT at a 3% collection rate, while housing held for at least two years is exempt.
China legal rules often begin with a national framework, while the operational answer can depend on location, dates, documents, status and authority practice. Use this result to structure the next verification step.
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It provides a structured calculation, screening result or drafting aid based on the facts entered and the assumptions stated on this page.
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Documents, disputed facts, local implementation and authority discretion can affect the practical outcome.
Escalate material exposure, disputed facts, imminent deadlines, formal notices or any issue requiring representation or a legal opinion.
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