Property Purchase Tax Calculator

Taxes on transferring a second-hand home — deed tax, income tax and more, all in one pass

The Property Purchase Tax Calculator covers every tax in a home purchase: deed tax (1% up to 90sqm, 1.5% above), VAT (exempt after 2 years), individual income tax (exempt if "5 years & only home"), stamp duty and the maintenance fund. Enter price and size for the full breakdown on new or second-hand homes. It helps first-time buyers and upgraders budget hidden costs before signing. Based on 2026 local rules; reference only.

Property Details

2026 Guide to Second-Hand Home Transaction Taxes

Under current rules, the main taxes on second-hand home transactions are: (final figures follow the local tax authority)

VAT

Selling a home held under 2 years: VAT at a 5% levy rate on the full price. Held 2+ years (incl. 2): VAT exempt.

Deed Tax

  • First home: 1% up to 140sqm, 1.5% above
  • Second home: 1% up to 140sqm, 2% above
  • Third home and above:3%

Personal Income Tax

Exempt if "5 years & only home" (held 5+ years and the seller's only home); otherwise estimated at 1% of the price.

Note: local implementation varies (e.g. in tier-1 cities). Results are for reference; rely on your local tax authority's assessment.

Frequently Asked Questions

What is the deed tax for a first home?

First home: 1% up to 140sqm, 1.5% above. Second: 1% / 2%. Third and beyond: 3%.

How is VAT on home sales computed?

Exempt after 2 years of ownership; within 2 years, 5% on the full price.

How is income tax on home sales computed?

"5 years & only home" is exempt; otherwise 1% of price or 20% of the gain.

Which taxes apply to new homes?

Deed tax + stamp duty (residential exempt) + maintenance fund (3% ground floor, 2% upper). This calculator covers every item.

📚 Further Reading

Want to dig into the rules and math behind the Property Purchase Tax Calculator? Recommended reading:

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Property purchase taxes 2026: the complete guide
What taxes does a CNY 1M home purchase trigger? Deed tax, VAT, income tax and the maintenance fund — fully broken down for buyer and seller.
⏱ About 7 min read