The chongqing property tax was introduced in 2021: as of 1 january 2021, the starting point of the tax on new and high-value housing properties for individuals in the main city of chongqing was adjusted from the building area of 19587/m2 in 2020 to $22106/m2。
There are three types of chongqing property tax: the three uninhabited property tax, the high-end residential property tax and the single-commodity property tax, all of which are taxed annually。
The criteria for taxing property on three types of property:
1. In chongqing city, the first home and above, which is often referred to as “three without persons”, is acquired by persons without a domicile or business or a job. No one is buying a house in chongqing, and property taxes are levied on either the first or the first. Tax rate: 0. 5 per cent
Individually owned single-commodity dwellings. Single-commodity housing is an independent, single and unconnected set of dwellings built legally on state-owned land in the real estate commodity development project. (a) tax rates: 0. 5 per cent of the average unit price for the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the building of the property of the building of the property of the average of the building of the average of the value of the
3. Newly purchased high-end housing units for individuals. High-end housing is the housing where the unit price for the sale of the building area is more than two times the average value of the new commercial housing in the 9th district of the main city in the last two years. The high-value housing estate tax, published in 2021, is based on the construction of housing with a unit price of $22106 or more。
Legal basis
Article 9 of the chongqing city provisional scheme for the implementation of the pilot real estate tax reform on selected individual housing and the chongqing city regulation on the regulation of the administration of the personal housing tax。
Taxable building space is the size of a taxpayer's taxable dwelling, less taxed area。
Article x calculation of taxed area. The tax-free area is 180 m2 for a single commodity dwelling owned by taxpayers prior to the implementation of the interim scheme, and 100 m2 for a new single commodity dwelling and high-end housing. The tax-exempt area is deducted from the family unit, which can only deduct the tax-exempt area from a taxable housing unit。
Taxable housing in chongqing city is not subject to tax exemptions for persons who have no domicile, no business or work。
