How much taxes are required to inherit a house after May 1, 2017

Taxes apply. You need to do the notarization of the will and inheritance first, and then go to the real estate transaction center to handle the real estate inheritance transfer. When handling the application, you must submit your ID card, certificate of real estate right (original), notarial certificate of will and notarial certificate of acceptance of bequest (original), and certificate of tax payment of deed tax (original).

It is mainly necessary to pay the notarization fee of real estate inheritance, the cost of house valuation and the tax of real estate transfer

1. Inheritance notarization fee;

The inheritance notary fee is charged at 2% of the appraised value of the real estate inherited by the heir, with a minimum of not less than 200 yuan.

2. Real estate value appraisal fees.

A progressive tax rate that is approximately the appraised value of the real estate.

3. Taxes and fees for inheritance and transfer of real estate.

It consists of a contract stamp duty on the appraised value of the house, a registration fee of $100, and a warrant stamp duty of $5.

4. Deed tax. The legal heirs inherit the real estate and are exempt from deed tax.

1) There is no business tax on housing transactions since 2016, only VAT;

2) After the VAT reform, individuals inherit residences, which are exempt from value-added tax and have no individual income tax;

3) Deed tax: There should be at least more than one year, and the deed tax rate should no longer be distinguished by non-ordinary houses and ordinary houses; Instead, it is distinguished by the number of 90 square meters and the number of family houses.

Moreover, the deed tax is levied on the acquirer, that is to say, the donee and the purchaser are involved in the deed tax, so where does the deed tax come from the property?

The inherited property is in **.

1) Business tax: Calculated from the date of purchase of the property by the deceased decedent (not according to the time when the heir acquired the property), ordinary housing for 2 years is exempt from business tax, and business tax is levied for less than 2 years. Non-ordinary residences are subject to business tax regardless of whether they have been completed for 2 years or not.

2) Individual income tax: Calculated from the date of purchase of the property by the deceased, if it has been 5 years old and is the only home of the heir's family, it is exempt from individual income tax when it is sold, otherwise individual income tax will be levied. Individual income tax can be verified and collected, that is, "(** real estate income - original value of real estate - taxes and fees in the process of transfer)*20%", and relevant information needs to be provided; It can also be assessed and collected, that is, 1% of the individual income tax (not ordinary housing) is charged according to the current value of the property (in actual operation, it is generally the current appraisal price).

In practice, it is usually impossible to provide relevant information and verify the original value of the house, so it is generally levied according to the approved assessment.

Inherited property.

1.Less than 5 years old

1) Deed tax (according to the buyer's situation, 1% for the first house, 3% for the second set, and 3% for the first and second sets of non-ordinary housing).

2) Business tax: less than 2 years, 2 years are exempted.

3) Individual income tax: 1% for ordinary housing, non-ordinary housing.

2.5 years old:

1) Deed tax: Same as above.

2) Business tax: Ordinary housing is exempted, and non-ordinary households are levied according to the difference between the "appraisal price and the original value of the housing certificate".

3) Individual income tax: It is exempt from the only house of the heir's family, and 1% (ordinary housing) or non-ordinary housing is charged for non-only housing).

3. The fees of the three transfer methods:

1.Transfer by inheritance.

Notary fees, registration fees. A few hundred dollars can do it.

2.Transfer by gift.

Deed tax 3%, stamp duty.

3.Buying and selling method transfer.

Deed tax 1% (3% for two sets); Exemption from business tax for ordinary housing for 2 years); Individual income tax can be levied on a verified basis (20% of the difference) or on an approved basis (1% of the full amount), and is generally levied on an approved basis.

Note: Transfers between immediate family members, inheritance is currently the least expensive in the absence of inheritance tax. If the owner of the property did not leave a will (notarization is required to be legally valid) to leave the property to a certain person, then the law must define how many heirs there are.

If there are many heirs and they want to transfer the property to the name of one of them, the other people who have the right to inherit must notarize and promise to give up the right to inherit the estate, as long as one person does not agree, the transfer cannot be made. Therefore, it is best to leave a will before the owner of the property is alive, arrange for the property to be inherited by a certain person, and do notarization.

However, inheritance must be carried out after the death of the owner of the property, if you are worried about the inheritance tax in the future, parents want to transfer the property to their children in advance, it is best to transfer the property by way of sale, rather than by way of gift, otherwise the children will be levied a high amount of individual income tax when the property is ** in the future, and the gains outweigh the losses.

1. How much does it cost to inherit a house? 1. Registration fee: 100 yuan; 2. Contract stamp duty:

Inheriting the appraised value of the house; 3. Stamp duty on warrants: 5 yuan; 4. Transaction fee: 5 yuan per square meter; 5. Deed Tax:

The legal heirs inherit real estate and are exempt from deed tax, and non-statutory heirs who inherit the ownership of land and houses according to the will need to pay deed tax; 6. There is no inheritance tax in the inheritance of real estate. 7. There is no personal income tax levied in the inheritance of real estate, but after inheritance, it is necessary to levy individual income tax at 20% of the house price, but if the inherited property is five years old and the family has few houses, it can be exempted from individual income tax. 8. If there is a disagreement between the heirs on the value of the property, there may also be a disagreement on the cost of the house appraisal.

2. What is the procedure for inheriting a house? 1. Housing appraisal: First of all, the market value of the house must be evaluated by the appraisal company.

The appraisal company will make a professional analysis and property price appraisal according to important factors such as the road section, sitting direction, floor, and age of the house, and determine the accurate market value of the property. 2. Inheritance notarization: The applicant shall go to the notary office where the house is located to handle the inheritance notarization and receive the inheritance notarial certificate.

When notarizing, the death certificate of the owner of the house, the list of legal heirs issued by the legal authority, and the will (if any) made by the original owner of the house must be provided, and the original will should also be submitted. If some of the legal heirs voluntarily renounce their inheritance rights, they must issue a certificate of renunciation of property commitment. 3. Housing surveying and mapping:

The applicant must go to the real estate surveying and mapping department to apply for the surveying and mapping or transfer of the house area, and receive the results of the surveying and mapping or the attached drawings in order to go through the property rights registration procedures. 4. Inheritance registration: The applicant shall apply for inheritance registration procedures at the real estate trading center with real estate ownership certificate, inheritance notarial certificate, housing surveying and mapping and other certificates.

After filling in the "Application for Real Estate Property Registration" and submitting the above information, the case-handling personnel will receive the case and accept it, and issue a receipt. After all the information is reviewed, the real estate certificate of the changed owner will be issued. 5. Other materials to be submitted:

If the ownership of the house and other matters are subject to court judgment, ruling or mediation, the court judgment, ruling or mediation document must be submitted. If the house is found to have been rebuilt or has illegal construction after on-site surveying and mapping, it must be submitted to the planning department for construction review or decision. To sum up, house inheritance is one of the forms of house transfer, which is divided into legal inheritance and non-statutory inheritance.

In terms of taxes and fees, there is basically no cost of legal inheritance, only a small amount of production cost, warrant stamp duty, etc., about a few hundred yuan. In the case of non-statutory inheritance, there is a deed tax, which is a large part of the fee, which is levied in proportion to the appraised value of the house.

The notarization fee of inheritance rights shall be charged at 2% of the appraised value of the real estate inherited by the heirs; The real estate inheritance and transfer tax is composed of the contract stamp Xinchang tax on the appraisal price of the house, the registration fee of 100 yuan, and the warrant stamp duty of 5 yuan; Deed tax, if the legal heir inherits the real estate, then the deed tax is exempt, if the non-legal heir is the deed tax.

Legal basis

Article 1127 of the Civil Code provides that inheritance shall be carried out in the following order: (1) first order: spouse, children, parents; (2) Second order:

Siblings, grandparents, maternal grandparents. After the inheritance begins, it is inherited by the first-order heirs, and the second-order heirs do not inherit; If there is no first-order heir, the second-order heir shall inherit. For the purposes of this Part, the term "children" includes legitimate children, children born out of wedlock, adopted children and dependent stepchildren.

The term "parents" as used in this Part includes biological parents, adoptive parents, and stepparents who have a dependent relationship. The term "siblings" as used in this Part includes siblings of the same parents, half-siblings or half-siblings, adoptive siblings, and step-siblings who have a dependent relationship.

1. Registration fee: 100 yuan;

2. Contract stamp duty: 0 05 of the appraised value of the inherited house;

3. Stamp duty on warrants: 5 yuan;

4. Transaction fee: 5 yuan per square meter;

5. Deed tax: The legal heirs inherit real estate, exempt from deed tax, and the non-statutory heirs who inherit the ownership of land and houses according to the will need to pay deed tax 1 5;

6. There is no inheritance tax in the inheritance of real estate.

7. There is no personal income tax levied in the inheritance of real estate, but after inheritance, it is necessary to levy individual income tax at 20% of the house price, but if the inherited property is five years old and the family has few houses, it can be exempted from individual income tax.

8. If there is a disagreement between the heirs on the value of the property, the house appraisal fee may also be incurred.

1. Sample house inheritance agreement.

Current Head of Household: xx wife:

Now living in No. XX, after the owner XX and his wife discussed, the XX yard will be inherited by his children and renovated:

Heirs: Eldest daughter: xx second daughter: xx third daughter: xx fourth daughter: xx Both parents and their children agree to pass the inheritance maintenance and house renovation plan as follows

1. The children do not shirk the obligation of support for any reason, and jointly take care of the daily life of the two elderly people to the end.

2. The house is renovated into a three-story format with four households and three floors, with an equal area, and the price of each household is now 100,000 yuan.

3. In the event of demolition and relocation by the state and the developer, the compensation area of each house shall be within the range of (90 100 square meters), and it cannot be unreasonable.

4. The area converted into the compensation note of each household (90 100 square meters) is converted into RMB according to the ** developed by the state and the developer, which is the income of the two elderly people, and their children shall not forcibly occupy it for any reason.

5. Parents and children should live in harmony, discuss things together, and must not infringe on the interests of others for any reason.

6. This house can only be lived in or rented by yourself, and cannot be transferred or bought. If the purchase is transferred without permission, the parents and sisters have the right to take it back.

7. The above deliberation shall be discussed and voted by the father xx, the mother's eldest daughter: xx husband: xx second daughter: xx husband: xx third daughter: xx husband: xx fourth daughter: xx husband: xx and xx shall jointly discuss and vote without objection.

8. This agreement shall be in five copies, signed and sealed, and shall have legal effect.

Signature: year, month and day.

2. What procedures are required for the inheritance and transfer of the house.

1. Housing appraisal. First, the home must be marketed through an appraisal company. According to the important factors such as the road section, sitting direction, floor, and age of the house, the company will make a professional analysis and property price assessment, and Yuanshi will determine the accurate market value of the property.

2. Housing surveying and mapping. The applicant must go to the real estate surveying and mapping department to apply for the surveying and mapping or transfer procedures of the house area, and receive the surveying and mapping results or attached drawings in order to go through the property rights registration procedures.

3. Inheritance registration: The applicant shall apply for inheritance registration procedures at the real estate transaction center with relevant materials. Fill in the "Application for Real Estate Property Registration", and after the staff reviews and verifies it, the real estate certificate of the changed owner can be issued.

The taxes and fees of the inheritance of the house vary according to the relationship between the heir and the decedent: First of all, if the heir of the house is not the legal heir, then it should be regarded as a gift from the decedent, and the taxes to be paid include deed tax, notary fee, house appraisal fee, contract stamp duty, warrant stamp duty, registration fee, etc. And if the heir of the house is the legal heir, there is no need to pay deed tax.

It is worth noting that legal heirs include spouses, parents, grandparents, grandchildren, and grandchildren. The proportion of stamp duty paid is 5/10,000 of the purchase and sale of the house**. The standard of notary fees shall be determined by the local competent department and the administrative department of the judicial department.

In addition, there is a registration fee of 100 yuan and a warrant stamp duty of 5 yuan. Article 6 of the Deed Tax Law of the People's Republic of China shall be exempted from deed tax under any of the following circumstances: (1) State organs, public institutions, social organizations, and military units shall receive land and housing ownership for office, teaching, medical treatment, scientific research, and military facilities; (2) Non-profit schools, medical establishments, and social welfare organizations that receive land and housing ownership for office, teaching, medical care, scientific research, pension, or assistance; (3) Inherit the right to use barren mountains, wastelands, and barren beaches for agriculture, forestry, animal husbandry, and fishery production; (4) Changing the ownership of land or houses between husband and wife during the existence of the marital relationship; (5) The legal heirs inherit the ownership of land and houses through inheritance; (6) Foreign embassies in China who shall be exempt from tax in accordance with the law shall transfer the ownership of land and houses to the property of the consulates, consulates and representative offices of international organizations in China.

According to the needs of national economic and social development, the deed tax may be exempted or reduced for the guarantee of residents' housing needs, enterprise restructuring and reorganization, post-disaster reconstruction, etc., and shall be reported to the Standing Committee of the National People's Congress for the record.