What is deed tax in China?

Deed tax (契税, qiyue) is the main property acquisition tax, paid by the buyer when title transfers. The statutory range is 3%–5%, but local governments apply preferential rates: a first home of 90m² or less is usually taxed at 1%, a larger first home at 1.5%, and additional homes commonly at 3%.

Who pays VAT on a Chinese property sale?

VAT is charged on the seller when an ordinary home is resold within 5 years of purchase, at 5% of the price plus minor surcharges of roughly 0.6%. If the seller has owned an ordinary home for 5 years or more, the resale is generally VAT-exempt.

How does floor area change the tax?

Floor area sets the deed-tax band. A first home of 90m² or less qualifies for the lowest 1% rate; above 90m² the rate rises to 1.5%. Some cities apply a preferential 1% band to small second homes, while larger additional homes are taxed at 3%.

Are there other costs when buying property in China?

Yes. Beyond deed tax and VAT, expect registration fees, agent commission (often 1%–3%), and individual income tax on the seller's gain. This tool covers the two largest transfer taxes; model the seller's gain separately with a China capital gains tax calculator.

Does this calculator store my data?

No. All amounts are computed locally in your browser and nothing is uploaded, so you can plan a purchase privately.

China Stamp Duty / Transfer Tax Calculator

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This China property transfer tax calculator estimates the two largest taxes on a mainland property sale — the buyer’s deed tax (契税) and the seller’s VAT — so you can budget the full transaction cost before signing.

How it works

China’s main acquisition tax is deed tax, paid by the buyer. The statutory ceiling is 3%–5%, but preferential local rates apply to homes:

First home, 90m² or less: 1%
First home, over 90m²: 1.5%
Additional home: commonly 3% (some cities give a 1% band to small second homes)

So the tool multiplies the price by the rate matching your floor area and home status.

On the seller’s side, VAT of 5% (plus roughly 0.6% surcharges) applies when an ordinary home is resold within 5 years of purchase. Hold an ordinary home for 5 years or more and the resale is generally VAT-exempt. The seller’s income tax on the actual gain is a separate calculation.

Example

A CNY 2,000,000 first home of 85m² falls in the 1% deed-tax band, so the buyer pays CNY 20,000. If the seller has owned it for under 5 years, VAT of 5% (CNY 100,000) plus 0.6% surcharges (CNY 12,000) is due — CNY 112,000 — making the combined transaction tax CNY 132,000.

Notes

Preferential deed-tax rates, the 90m² threshold and second-home rules vary between cities and change with policy. Always confirm the current local schedule with the housing authority or your agent. This tool is an estimate, not tax advice.