Four tiers
Appreciation up to 50% of deductions: 30%; 50%–100% portion: 40%; 100%–200% portion: 50%; portion above 200%: 60%. Qualifying ordinary standard housing with appreciation not exceeding 20% of deductions can be exempt.
China legal tool China law National framework
China Land Value
Appreciation Tax 4-Tier Calculator
Interactive China legal orientation tool. Review the result with the relevant legal guide and qualified counsel where facts or local implementation matter.
- 01Enter facts
- 02Get estimate
- 03Check assumptions
- 04Verify or escalate
Land Value Appreciation Tax
Legal authorityReview the legal-basis section and cited source before relying on the output.
Tool typeCalculator
ScopeNational framework first
Local checkLocal rules and authority practice may differ
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