In beijing, second-hand homes are subject to tax liability, which is one of the core taxes borne by the buyer. The beijing policy of second-hand house taxes and fees in 2025 continues to be characterized by “segregated collections, multiple concessions”, with vat, individual taxes, etc. Being charged on the basis of differences in the number of years the house is held, whether it is the only house. Does beijing need to pay a tax on second-hand houses。
First, beijing has to pay tax for second-hand houses
The tax rate is based on the number of housing units in the home of the home purchaser and the size of the house. In 2025, the size classification criteria (in 140 m2) were harmonized, as follows:
First suite: 140 m2 and below at 1 per cent; above 140 m2 at 1. 5 per cent。
Two units: 140 m2 and less, 1 per cent; 140 m2 and above, 2 per cent。
Three rooms and above: flat 3% regardless of size。
Special circumstances: non-residential (e. G. Apartment, shop) or non-ordinary residences, with a flat tax of 3 per cent。
Other major taxes and charges 1. Value added tax (vat) and surcharge (seller)
In 2025, the distinction between “ordinary and non-ordinary dwellings” was abolished and national uniform standards were implemented:
Conditions for exemption: houses held for two years (including two years) for external sale, with full exemption。
(b) collection criteria: holds a shortfall of two years at the full rate of 5. 3 per cent of the combined rate (5 per cent vat + 0. 3 per cent additional tax) calculated as “netmark price 1. 05 x 5. 3 per cent”。
2. Personal income tax (seller's share)
At the core, look at the five-single ones and the new house return tax, and the following are the rules:
Conditions for exemption: the house is held for five years and is the only house of the seller's family in beijing (the “five only”)。
Collection criteria: when the conditions for exemption are not met, they are levied on the basis of “a difference of 20 per cent” or “full 1 per cent to 2 per cent” (full approval if no proof of the original value of the house is available)。
Tax refund policy: from 1 october 2022 to 31 december 2025, the seller repurchased the house within 1 year of selling the house in beijing and refunded the tax paid (the new house price is fully refundable) in proportion to the original house price。
3. Small fixed taxes
Registration fee: 80 per dwelling and 550 per non-residential unit (buyer)。
Stamp duty: individual purchase and sale of housing is temporarily exempted and non-residential accommodation is paid at 0. 05 per cent。
Transaction fees: the dwelling is calculated on the basis of area x 2. 5 yuan/m2, usually half of each buyer and seller (part of the area is consolidated into the registration fee)。
This is about the tax due for buying used houses in beijing. Beijing second house tax standard 2025! If you need more information about the beijing house buying policy and the beijing houses, you can focus on the beijing housing site, the beijing houses net。
