Used House Tax Calculator

Introduction to the Second-hand Home Tax Calculator:

1. This tool calculates the deed tax, value-added tax, personal income tax, administrative fees, and stamp duty for second-hand homes based on the "2025 Second-Hand Home Taxes and Fees" regulations.

2. Overview of Various Taxes and Fees:

(1) Deed Tax: Deed tax is a tax levied by the government on the buyer when purchasing a home, intended to ensure the legitimacy of property ownership.

(2) Value-Added Tax (VAT): In second-hand home transactions, VAT is primarily levied on the property’s appreciation and is typically borne by the seller. This tax was introduced as part of the reform replacing the former business tax, known as the “Business Tax to VAT Reform.”

(3) Stamp Duty: Stamp duty is a tax levied by the government on both the buyer and seller when signing a purchase contract or processing a property ownership certificate. The tax rate is typically 0.03% of the property’s transaction price.

(4) Individual Income Tax: Individual income tax on second-hand homes refers to the tax paid by the seller on the proceeds from the sale of their own home, in accordance with the provisions of the Individual Income Tax Law.

(5) Administrative Fees: Administrative fees refer to the costs incurred for the issuance of a new real estate ownership certificate during the property transfer registration process.

3. 2025 Fee Breakdown for "Deed Tax," "Maintenance Fund," and "Stamp Tax":

(1) Deed Tax

①. First Home: 1% tax rate for properties 140 m² or less (including 140 m²); 1.5% tax rate for properties over 140 m².

② Second home: 1% tax rate for properties up to 140 m² (inclusive); 2% tax rate for properties over 140 m².

③. Third and subsequent homes: 3% tax rate.

(2) Individual Income Tax:

①: Exempt if the property is the owner’s sole residence held for five years or more.

②. If the original deed tax receipt is unavailable, personal income tax = total property value × 1%.

③. If the original deed tax receipt is available, personal income tax = (total property value – original property value) × 20%; if the original property value is higher than the total property value, the tax is 0.

(3) Stamp Duty: 0.05%.

(4) Capital Gains Tax:

①. Less than two years: Tax rate approximately 5.3%.

②. For properties held for more than two years, ordinary residential properties are exempt.

③. For properties held for more than two years, the calculation for non-ordinary residential properties is: VAT = (Total Property Value - Original Property Value) × 5%. If the original property value is lower than the total property value, the amount is 0.

(5) Document processing fee: 80 yuan for ordinary residential properties; 550 yuan for non-ordinary residential properties.

(6) Real Estate Brokerage Fees: Shared by both parties, with a rate of 1% to 3%. This tool does not include this calculation.

(7) Land transfer fees:

①. For land granted through concession, no tax is levied.

②. For allocated land, approximately 1%.

③ This tool does not include this item in its calculations.

4. Note: The above information is sourced from the internet. As tax rates vary by region, the calculation results are for reference only.