Deed tax 2022 calculation formula, how to calculate deed tax 2022 calculator

The calculation of property deed tax in 2022 is as follows:

Deed tax payable = tax basis tax rate. The deed tax rate is a proportional tax rate of 3%-5%, and provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the regulations, determine the differential proportional tax rate for the transfer of housing ownership of different subjects, different regions and different types.

1. How to calculate the new deed tax policy? The new deed tax policy is based on the Notice on Adjusting the Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions jointly issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-Rural Development. Deed tax is a kind of property tax levied on the property right assignee for the immovable property whose ownership has been transferred and changed.

The deed tax adopts a proportional tax rate, and when the tax basis is determined, the calculation of the tax payable is relatively simple. The formula for calculating the tax payable is:

Tax payable = tax basis Tax rate.

If it is the first time to buy a house, the deed tax rate is determined according to the size of the area

1. The deed tax to be paid for the purchase of real estate exceeding 144 square meters is: 3% of the house price;

2. The deed tax to be paid for the purchase of real estate not exceeding 144 square meters is: the house payment;

3. In the case of the first house, the deed tax to be paid for the purchase of a property of no more than 90 square meters is: 1% of the house price.

2. Conditions for deed tax exemption and reduction

1. Individuals purchase the only house in the family.

When the housing area is less than or equal to 90 square meters, the tax rate shall be reduced by 1% to calculate the deed tax; When it is more than 90 square meters, the tax rate is calculated at a reduced rate.

For example, 2,180,000 was spent to buy the family's only home.

When the area of the house is 90 square meters, the deed tax to be paid = 2,180,000 (1+9%)*1%=20,000.

When the area of the house is 91 square meters, the deed tax to be paid = 2,180,000 (1+9%)*

Of course, this is the more extreme case. However, under normal circumstances, if the purchase area is about 90 square meters, it is still recommended to buy a house less than 90 square meters. After all, one square meter less, in addition to the house payment will be less, the deed tax will also save a lot.

2. Individuals purchase improved housing.

If an individual buys a second house on the basis of having a house, and the housing area is less than or equal to 90 square meters, the tax rate will be reduced by 1%; When the area of the house is more than 90 square meters, the tax rate is reduced by 2%.

For example, 4,360,000 was spent on a second home for the family.

When the area of the house is 90 square meters, the deed tax to be paid = 4,360,000 (1+9%)*1%=40,000.

When the area of the house is 91 square meters, the deed tax to be paid = 4,360,000 (1+9%)*2%=80,000.

Of course, in the real situation, when the area of the house is one square meter larger, in addition to the deed tax rate is too high by 1%, the total price of the house will also increase.

In general, there are two ways to calculate deed tax, which are as follows:

1. Calculation method of new house deed tax: tax payable = tax rate of new house transaction price.

2. Calculation method of deed tax for second-hand housing: tax payable = transaction price or guide price of second-hand housing x tax rate of second-hand housing.

1. For individuals who purchase the only house of the family (the scope of family members includes the buyer, spouse and minor children, the same below), with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%. If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate.

2. For individuals who purchase the second set of improved housing for families with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%. If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. A second improved home for a family is a second home for a family that already owns a home and buys it.

If a taxpayer applies for preferential tax treatment, the real estate department in charge of the place where the house is purchased shall issue a written result of the taxpayer's family housing situation according to the taxpayer's application or authorization.

3. If a taxpayer applies for tax incentives, the real estate department in charge of the place where the house is purchased shall issue a written inquiry result on the taxpayer's family housing situation according to the taxpayer's application or authorization, and transmit the inquiry result and relevant housing information to the tax authorities in a timely manner. If the taxpayer does not have the conditions for inquiry and cannot provide the results of the inquiry of family housing, the taxpayer shall submit to the tax authorities a written guarantee of good faith for the actual number of family houses, and if the guarantee of good faith is not true, it is a false tax declaration.

1. If the construction area is less than 90 square meters, and it is also the buyer's first suite, only 1% of the deed tax needs to be paid.

2. If the area of the house is between 90 square meters and 100 square meters, the payment shall be made according to the second grade.

3. If the area of the house exceeds 144 square meters, it will be paid directly according to the deed tax of 3% of the highest grade. In addition, the nature of the new house will also determine the deed tax of the house, for example, the house purchased is a set of goods, and the payment is made according to the highest grade.

1. There are different regulations in various places, some places stipulate that the house deed tax is paid before the delivery of the house, and some places stipulate that the contract must be paid after 10 days. According to the current mainstream operation, the payment time of housing deed tax for off-plan housing is: the house is completed and accepted, delivered for use, and the housing deed tax is paid when the real estate certificate is processed.

2. Try not to exceed one year after the house is delivered, otherwise you will have to pay a late fee. I believe that many people are very concerned about this problem, generally when applying for the real estate certificate to approve and pay the house deed tax, the general order is to buy a house - pay the down payment - apply for a loan - loan approval - approval - enter the delivery process.

3. After the loan is approved, the developer asks you to hand over the house, and then you need to approve and pay the deed tax. If you are not an individual to buy a house, you also need to pay stamp duty, start to hand over the house, at this time will generally give you the key, and within a month to do it, not very urgent, after paying the house deed tax, there are almost no other costs, unless you are the full amount of money you need to apply for the land certificate property right certificate.

4. If the first house is a personal house, with an area of less than 90 square meters, the cost of the house deed tax is 1% of the total amount, and the area is the construction area, that is, how big you are in the book, how much is the area, and the garage is also counted.