For couples to transfer house property rights due to divorce, it is a change in the ownership of the property. According to relevant laws and regulations, the divorce settlement is exempt from transaction taxes and fees.

Legal basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Business Tax Exemption Policies for the Purchase and Sale of Personal Financial Products," approved by the State Council, the relevant business tax preferential policies are now clarified as follows:

1 , Business tax is temporarily exempted from the income earned by individuals (including individual industrial and commercial households and other individuals, the same below) engaged in the trading of foreign exchange, securities, non-commodity futures and other financial products.

2. If an individual donates real estate or land use rights free of charge and falls under any of the following circumstances, business tax will be temporarily exempted:

(1) Divorce property division;

(2) Free gifts to spouses, parents, children, grandparents, maternal grandparents, grandchildren, maternal grandchildren, brothers and sisters;

(3) Free gifts to dependents or dependents who bear the obligation to directly support or support them; Supporter;

(4) The legal heir, testamentary heir or legatee who obtains the property rights of the house after the death of the owner of the house property in accordance with the law.