How is capital gains tax on property handled in China?

An individual's gain on a property disposal is generally subject to 20% individual income tax on the net profit — sale price minus original cost and allowable expenses. Where cost records are missing, some localities apply a simplified levy of 1%–2% of the sale price instead. A sole ordinary home held for 5 years or more can be exempt.

Are gains on listed shares taxed in China?

For individuals, capital gains on trading listed A-shares are currently exempt from income tax. The only direct levy is securities stamp duty, charged on the seller at 0.05% of the sale value after a recent cut from 0.1%. Share dividends are taxed separately under dividend rules.

What about unlisted equity?

Gains on transferring unlisted equity or other property interests are taxed at 20% individual income tax on the gain, calculated as proceeds minus original cost and reasonable expenses. The same 20% rate applies broadly to non-exempt property transfers.

What is the 5-year sole-home exemption?

If the property you sell is your only ordinary residence and you have held and lived in it for 5 years or more, the gain can be exempt from individual income tax. The calculator applies this exemption when you mark the property as a qualifying sole home.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so your disposal details stay private.

China Capital Gains Tax Calculator

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This China capital gains tax calculator applies the correct rule for each asset class, because China taxes gains very differently depending on what you sold.

How it works

The tool first computes the net gain = proceeds − original cost − allowable expenses, then applies the rule for the asset type:

Real property — 20% individual income tax on the net gain. A sole ordinary home held 5+ years is exempt. (Where cost records are missing, localities may instead levy 1%–2% of the sale price; budget conservatively.)
Listed A-shares — individual capital gains are exempt from income tax; only a 0.05% securities stamp duty applies to the seller on the sale value.
Unlisted equity / other transfers — 20% individual income tax on the gain.

Example

Sell a property for CNY 2,500,000 that cost CNY 2,000,000 with CNY 50,000 of fees, and the net gain is CNY 450,000. At 20% the tax is CNY 90,000, leaving CNY 360,000 of after-tax gain. Mark it as a sole ordinary home held 5+ years and the tax drops to zero.

Notes

China’s individual share-gain exemption and the property simplified-levy practice can change, and dividend income is taxed under separate rules. Always confirm the current treatment with a tax adviser before a large disposal. This tool is an estimate, not tax advice.