Key practical points:
• The taxpayer is the person acquiring ownership of the land or building (the buyer/transferee).
• It covers sale, gift, exchange and transfer of land-use rights.
• The general rate is 3% to 5%, set by each province within that range.
• Exemptions exist, such as for a first home purchase or, in some cases, transfers between spouses.
• The tax is paid before the ownership transfer is registered in the property register.
💰 Tax
Deed Tax Law · Yalla China
中华人民共和国契税法 / Deed Tax Law
Enacted: 2020-08-11 ✅ Effective: 2021-09-01
📝 Overview
A tax on the transfer of ownership of land and buildings in China, normally paid by the buyer or transferee. The provisional regulations were elevated to a law effective September 2021, with a general rate of 3% to 5%.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If you buy property or acquire land-use rights in China, you as the buyer pay deed tax (契税) before registration. Ask about your province's rate and exemptions for a first-home buyer. General orientation, not legal advice.
📎 Official source
npc.gov.cn
🕒 Updated: 16 March 2026