How to calculate house tax in Dongguan
In recent years, Dongguan, as an important city in the Guangdong-Hong Kong-Macao Greater Bay Area, has seen a booming real estate market. It is crucial for home buyers to understand how home taxes are calculated. This article will introduce in detail the various taxes and fees involved in purchasing a house in Dongguan, and provide structured data tables to help you clearly understand the tax calculation rules.
1. Types of taxes and fees involved in buying a house in Dongguan
Purchasing real estate in Dongguan mainly involves the following taxes: deed tax, value-added tax, personal income tax, stamp duty, registration fees, etc. The specific tax standards vary depending on the nature of the house (new or second-hand), area, number of purchases and other factors.
| Tax type | Applicable situations | Tax rates/fees |
|---|---|---|
| Deed tax | First apartment (less than 90㎡) | 1% |
| Deed tax | First suite (above 90㎡) | 1.5% |
| Deed tax | Second suite (less than 90㎡) | 1% |
| Deed tax | Second suite (above 90㎡) | 2% |
| Deed tax | Three sets or more | 3% |
| value added tax | The real estate certificate is less than 2 years old | 5.3% (including additional tax) |
| value added tax | Real estate certificate is more than 2 years old | exempt from tax |
| personal income tax | The real estate certificate is more than 5 years old and the only residence is | exempt from tax |
| personal income tax | Other situations | 1% or 20% difference |
| stamp duty | buyers and sellers | 0.05% |
| registration fee | residential | 80 yuan/set |
2. Differences in taxes and fees between new houses and second-hand houses
There are certain differences in taxes and fees between buying a new home and a second-hand home. New houses mainly involve deed tax and stamp duty, while second-hand houses also need to consider value-added tax and personal income tax. The following is a specific comparison:
| Tax type | new house | Second-hand house |
|---|---|---|
| Deed tax | According to the aforementioned standards | According to the aforementioned standards |
| value added tax | None | Collection of real estate certificates less than 2 years old |
| personal income tax | None | According to the aforementioned standards |
| stamp duty | 0.05% | 0.05% |
| registration fee | 80 yuan | 80 yuan |
3. Tax calculation example
Take the purchase of a second-hand house with a total price of 3 million yuan as an example. Assume that the real estate certificate has been for more than 2 years but less than 5 years, and it is not the only house, with an area of 100 square meters, and it is the buyer’s first house:
| Tax type | Calculation method | Amount |
|---|---|---|
| Deed tax | 3 million×1.5% | 45,000 yuan |
| value added tax | exempt from tax | 0 yuan |
| personal income tax | 3 million × 1% | 30,000 yuan |
| stamp duty | 3 million × 0.05% | 1500 yuan |
| registration fee | - | 80 yuan |
| total | - | 76,580 yuan |
4. Other matters needing attention
1. The above tax standards are as of September 2023. The specific implementation may change due to policy adjustments. It is recommended to consult the local tax department.
2. The tax standards for commercial properties (such as shops and office buildings) are different from those for residential properties. The deed tax is uniformly 3%, and the value-added tax is levied on the difference.
3. Some areas may also have small fees such as education surcharges and local education surcharges, which usually total 12% of the value-added tax.
4. Home buyers can apply for personal income tax deductions. For specific policies, please consult a tax professional.
5. Summary
The calculation of house purchase taxes in Dongguan involves many factors, and home buyers need to make accurate calculations based on their own circumstances. It is recommended that you plan your funds well before purchasing a house and set aside sufficient budget for taxes and fees. At the same time, pay close attention to policy changes to ensure compliance and enjoy possible tax benefits.
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