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Accurately calculate deed tax, VAT, and personal income tax for resale property transactions. Quickly get an itemized tax breakdown and total costs.
2026 mainland China personal-home first/second-home budget only. Deed threshold 140m²; VAT <2 years 3%, otherwise exempt. Price assumes VAT-inclusive; deed base excludes VAT. Income tax uses confirmed exemption or entered net taxable gain×20%, not nationwide 1%; excludes surcharges/agency/other fees and special cases. Reference
Overview
Understand what the tool solves, how it works, and the boundaries of its data.
This calculator gives an itemized estimate for a personal residential property transfer in mainland China. It separates buyer deed tax from seller value-added tax (VAT) and individual income tax, then adds those three calculated amounts. It is designed for a preliminary CNY transaction budget, not a US property-tax estimate.
For example, a CNY 3,000,000 VAT-inclusive sale price and an 89 m² first family home held at least two years produce an estimated buyer deed tax of CNY 30,000. If the seller enters CNY 500,000 as net taxable gain and does not select the exemption, estimated seller income tax is CNY 100,000, for CNY 130,000 across the three displayed lines. The example excludes other charges.
Guide
Follow the workflow and verify inputs and outputs with practical examples.
Enter the sale price including VAT in CNY ten-thousands. For CNY 3,000,000, enter 300. This price is used for the VAT and deed-tax estimates.
Enter floor area in square metres and choose whether the purchase is the buyer family's first home. The switch covers first and second homes only; confirm the household classification and eligibility locally.
Select under two years, at least two years, or at least five years. Select the seller's exemption only when self-use for at least five years and the family's only home have been confirmed. If the exemption is off, enter net taxable gain in CNY ten-thousands; do not enter the original purchase price in this field.
Review buyer deed tax and seller VAT and income tax separately, then check the total. The copy control copies the displayed amounts and policy notes for comparison.
Use cases
See how the tool fits into real work and everyday tasks.
A buyer can compare the first-home and second-home estimate for a mainland China residential purchase, while checking the property's area against the 140 m² threshold.
A seller can model the holding-period VAT result and enter a documented net taxable gain to see how the estimated income-tax line changes. Keep purchase records, receipts and evidence of eligible costs for the tax authority's assessment.
Transaction participants can use the separate buyer and seller lines as a checklist when discussing a budget, then confirm the actual allocation and assessment with the relevant local offices.
Q&A
Find concise answers to common questions and confusing cases.
No. Enter the estimated net taxable transfer gain after eligible costs and taxes, in CNY ten-thousands. The calculator does not derive that amount from an original purchase price; use supporting records and tax-office guidance to establish it.
When the five-year only-family-home exemption is not selected, a non-negative net taxable gain is required to calculate the 20% estimate. An empty or invalid gain prevents the result from being shown.
No. It models only the first-family-home and second-home categories described in the input. If the transaction falls outside these categories or household status is uncertain, the estimate may not apply.
No. It adds only the displayed deed tax, VAT and individual income-tax estimates. VAT-related surcharges, other locally applicable taxes or charges, agency fees and transaction expenses are outside these three lines.
Notes
Review scope, result limitations, and important precautions before use.
This calculator applies a simplified model to individual residential-home transfers in mainland China. It is not a US property-tax calculator, a tax filing, legal advice or an official bill. The model assumes the sale price includes VAT, subtracts estimated VAT from the deed-tax base, and estimates income tax from the net taxable gain supplied by the user. It does not determine whether a household qualifies for a preferential category, validate deductible costs, model an authority-assessed collection amount, or include VAT surcharges and other local or transaction charges. Rules, evidence requirements and implementation can depend on the property's location and facts. Confirm the transaction with the competent local tax authority before signing, budgeting final payment or filing.
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