2026 China Property Deed Tax Calculator for Home Buyers and Investors

Overview

The 2026 deed tax calculator follows the December 2025 joint policy from MOF, STA and MOHURD: first home gets a flat 1 percent nationwide regardless of area, second home depends on city and area with tier-1 cities at 3 percent and other cities at 1 percent for 90sqm or below and 2 percent above. Enter price, area, purchase order and city to get instant results, all calculated locally in your browser.

How to use

Enter the property total price in CNY
Enter the building area in square meters
Select purchase order — first / second / third or more
Select city tier — Beijing/Shanghai/Guangzhou/Shenzhen or other
Tick the includes-tax checkbox if the price includes VAT so the tool back-derives the taxable base

Formula

Taxable base = Tax-inclusive price / (1 + 5% VAT); Deed tax = Taxable base x Applicable rate; First home is 1% nationwide; Second home in non-tier-1 cities is 1% for area <=90sqm and 2% for area >90sqm; Second home in Beijing/Shanghai/Guangzhou/Shenzhen is 3% flat; Third home or more is 3% flat; Total cost = Total price + Deed tax

Common scenarios

First home 89sqm 1.5M CNY

An 89 sqm first home priced at 1.5M CNY uses the unified 1% rate under the 2026 policy, deed tax is 15000 CNY, total cost is about 1.515M CNY

Second home 110sqm 3M CNY non tier-1

A 110 sqm second home in a non tier-1 city priced at 3M CNY uses 2% because area exceeds 90sqm, deed tax is 60000 CNY, total cost is about 3.06M CNY

Beijing second home 95sqm 8M CNY

A 95 sqm second home in Beijing priced at 8M CNY uses the flat 3% rate regardless of area, deed tax is 240000 CNY, total cost is about 8.24M CNY

FAQ

What changed in the 2026 deed tax policy and what is the first home rate?

In December 2025 MOF jointly with STA and MOHURD released a new policy: first home now uses a flat 1% rate nationwide, removing the previous 90sqm bracket; second home keeps tiered rates in non tier-1 cities while Beijing/Shanghai/Guangzhou/Shenzhen still apply 3%

How are first home and second home identified — by house or by loan?

Tier-1 cities Beijing/Shanghai/Guangzhou/Shenzhen still check both house and loan records; most other cities have relaxed to checking houses only, meaning a family with no current property is treated as first-home — confirm with the local real estate registration center

Why is the deed tax higher in tier-1 cities?

Beijing, Shanghai, Guangzhou and Shenzhen are mega cities with high housing prices and strong regulatory pressure, so the 3% second-home rate is retained to curb investment demand; other cities apply more lenient tiered rates

Which bracket applies when area is exactly 90 square meters?

Exactly 90 square meters falls into the not greater than 90 bracket and enjoys the 1% rate for second homes in non tier-1 cities — the legal definition includes 90 itself

Is the deed tax base the tax-inclusive or tax-exclusive price and how to convert?

The deed tax base is the price excluding VAT; if the contract price includes tax then derive it as tax-exclusive price = tax-inclusive price / 1.05 with 5% VAT, especially relevant for new homes from developers

When is the deed tax paid and is there a late fee?

Deed tax must be paid within 10 days of signing the purchase contract or before registering the title; late payment incurs a daily 0.05% surcharge and long delays may block title registration

How is jointly purchased property counted — family or individual?

Deed tax counts at the family level including the buyer, spouse and minor children's properties combined, so jointly purchased homes are judged by overall family count rather than per-person