10.5% for ordinary houses below 0/44 square meters, and 90 square meters or less for ordinary houses purchased by individuals. If the houses belong to family private houses, the deed tax shall be levied at the rate of 1%, 3% for those above 144 square meters, and 4% for non-housing parts.

Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice.

Stamp duty: 0.05%

When the contract is concluded, it will be paid directly, generally 0.05% of the total house price will be paid together with the down payment, so that the developer can uniformly handle the contract registration and real estate license.

Bank mortgage fee

If you apply for a mortgage loan, the second set of fees to be paid when signing the contract is the bank mortgage fee, and the charging items for commercial loans are slightly different from bank to bank.

Mortgage registration fee: 80 yuan/household.

Stamp duty on warrants: 5 yuan/household.

Insurance premium: property insurance premium = total house price × annual rate × service life coefficient. The insurance premium is paid in one lump sum. (The insurance premium rates are roughly: 1-5 years 0.07%, 6- 10 years 0.06%,1-15 years 0.055%, 16-20 years 0.

Housing maintenance fund: 2%-3% of the purchase price.

Overhaul fund is the maintenance fund for public facilities and equipment (involving external walls, roofs, sewers, water pipes and other housing parts).

After a developer or a property management company wants to open an account in a bank designated by the local Housing Authority, the buyers can deposit it themselves. Generally speaking, when the buyers get the keys to check in, the developers will collect the housing maintenance funds.

Property management fee

From the date of repossession, from the date of acceptance of the house by the purchaser. If the developer issues a notice of occupancy and the purchaser fails to recover the building without justifiable reasons, the property management fee can be calculated from one month after the notice of occupancy is issued. Generally, three months should be paid first, and property management fees should be paid for houses that property owners have not lived in for a long time or vacant houses that developers have not sold.

Ownership registration fee: 80 yuan/set.

The ownership registration fee is the fee for handling the real estate license.

transaction cost

Residential building: construction area: RMB/㎡.

Non-residential: construction area X 1 1 yuan/㎡.

Taxes and fees to be paid for the transfer of second-hand housing transactions

Taxes payable by the buyer:

Deed tax: 65438+ 0.5% of the house price (13% for the area above 44 square meters, 1% for the area below 90 square meters and the first suite).

Transaction cost: 3 yuan/m2.

Surveying and mapping fee: according to the specific regulations of each district.

Ownership registration fee and evidence collection fee: According to local specific regulations, it is generally around 200 yuan.

Taxes payable by the seller:

Transaction cost: 3 yuan/m2.

Business tax: price difference *5.5% (if the real estate license is less than 5 years)

Personal income tax: 20% of the real estate transaction profit or 65438+ 0% of the house price (the only house can be exempted if the real estate license is over 5 years).

Many taxes and fees are easy to confuse people, and it is also easy for buyers to neglect and affect the progress of buying houses. The above full dry goods hope to help everyone.