Second-hand property tax calculator
Estimate Chinese second-hand home transaction taxes: seller VAT and surcharges, seller income tax and buyer deed tax, with the two-year VAT exemption, five-year sole-home exemption and the 140 m² deed-tax bands spelled out line by line.
Runs in your browserEvery computation happens in your browser — your data never leaves this device.
Tax breakdown
Seller and buyer listed separately, formulas included.
Enter the price and floor area to calculate
Seller total: 0 · Buyer total: 0 · Total tax: 0 · Share of price: 0
What this tool does
- Run the numbers before signing so you know the total tax bill when negotiating who pays what.
- Compare two-years-held against under two years: the extra 5% VAT plus 0.6% surcharge shows up immediately.
- Decide whether to produce the original purchase invoice: 20% of the gain versus 1% of the price, whichever is cheaper.
- Buyer-side deed tax: compare first, second and third homes across the 140 m² band.
Example
Input
2000000,89
Output
计税价格：2000000 元 建筑面积：89 ㎡ 【卖方】 增值税：0 元（满 2 年免征） 附加税费：0 元（增值税 × 12%） 个人所得税：20000 元（全额 × 1% 核定） 卖方合计：20000 元 【买方】 契税：20000 元（税率 1%，首套，≤140 ㎡） 买方合计：20000 元 【合计】 税费总额：40000 元（占成交价 2%） 说明：个人销售住房暂免土地增值税；各城市对附加税费与契税的执行口径可能不同，请以当地不动产登记中心口径为准。
Two years held exempts VAT; without a purchase invoice income tax is deemed at 1%; a first home up to 140 m² pays 1% deed tax.
Frequently asked questions
How is VAT calculated?
An individual selling a home held for less than two years pays VAT at a 5% levy rate on the full price (Caishui [2016] No. 36, Annex 3); holding for two years or more is exempt. Surcharges apply to the VAT base: urban maintenance 7% plus education surcharge 3% plus local education surcharge 2% = 12%, so under two years the surcharge is price × 5% × 12% = price × 0.6%.
Are there two income tax methods?
Yes. With the original purchase invoice the tax is (price − original value − VAT and surcharges) × 20%; without it the tax is deemed at price × 1% (Guoshuifa [2006] No. 108). Selling a home owned for more than five years that is the family's only residence is exempt. The result states which method was applied.
What are the deed tax bands?
Under the policy effective 1 December 2024: a family's only home pays 1% up to 140 m² and 1.5% above; a second home pays 1% up to 140 m² and 2% above. A third or further home is generally 3% in most cities, which this tool applies uniformly.
Are there other taxes?
Individuals selling housing are temporarily exempt from land value-added tax (Caishui [2008] No. 137) and from stamp duty on housing sales and purchases. Agency and appraisal fees are service charges, not taxes, and are not included.
Can I take the result to a signing?
No, it is not legal advice. Cities differ on surcharge bands, deed tax relief eligibility (household count and area definitions) and deemed rates, so the local property registration centre and tax office decide. This tool applies the national-level rules as a reference.
What is the input format?
First the price in yuan, then the floor area in square metres, then optionally the original purchase value, separated by commas or spaces — for example 2000000,89,1500000.
Is anything uploaded?
No, everything is computed locally in the browser.
What if the original value is higher than the sale price?
VAT and surcharges still follow the rules while income tax becomes zero because there is no gain. If you claim an invoice but supply no original value, the tool raises an error instead of guessing.
Keywords：二手房税费契税增值税个人所得税二手房交易property taxdeed tax