Not legal or tax advice. City tax windows and VAT/IIT methods change. This page is what the sale window and the bank will want — not a Shanghai rate card.
Expect an IIT conversation on the gain (or a local deemed method) plus VAT/surtax themes that depend on hold period and how the city classifies the unit (ordinary vs not). Land-appreciation tax appears in some fact patterns. This page will not invent a city sticker rate. Deed tax is usually the buyer’s bill — it is not your remittance receipt. Keep 完税 / payment proof with the sale contract for the wire pack. Leaving-China IIT clearance is a different file if you are also exiting tax residence.
IIT on property transfers. Individual transfers of real property are an IIT event. Some localities historically used a deemed percentage of the sale price; others assess gain. Bring cost basis and improvement proofs and let the window apply the rule in force.
VAT / surtaxes / hold period. Whether VAT (and local surcharges) apply often turns on how long you held the unit and whether it is treated as ordinary housing. Those labels are municipal. Do not export a WeChat “5-year rule” across cities.
Clearance as a remittance exhibit. The remittance bank wants evidence that this transaction’s taxes were settled. A buyer’s deed-tax slip is the wrong PDF.
Departure IIT clearance is a sister page.
Practical workflow
Ordinary vs non-ordinary is a city label.
Book the tax/registration window with contract, title, passport, marriage docs.
Ask them to compute — do not pre-announce a blog percentage to the buyer.
Pay; scan every receipt into the remittance folder.
Common mistakes
Guessing the rate is how closings slip.
Netting “the agent said 5%” into the sale price.
Losing the purchase invoice from 2012.
Handing the bank a social-insurance receipt instead of sale-tax proof.
Action checklist
Purchase contract + invoices + hold-period dates.
Window appointment after the sale contract is firm.
Legal boundary: Prefer primary statutes, judicial interpretations, and official guidance when making decisions. Where this guide links to city hubs or lawyer listings, verify credentials and engagement terms directly with counsel. Full disclaimer · Request a consultation.
FAQ
Common questions
Quick answers for foreign nationals and employers. Rules vary by city and change over time.
I held the apartment more than five years. Is it tax-free?
Some VAT relief themes use a long hold and “only home” style facts. IIT may still apply. The window decides. Do not skip the appointment.
Is this the same as IIT departure clearance?
No. Departure clearance is about leaving tax residence. This page is tax on this sale.
Consultation preparation
What to prepare before contacting counsel
Send a focused first package so counsel can check conflicts, understand scope, and identify urgent deadlines.
A concise timeline and the result you want to achieve.
Names of all parties and affiliates for a conflict check.
Key contracts, notices, correspondence, filings, or decisions.
Known deadlines, preferred language, location, and budget constraints.
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