Calculated according to the following formula: tax basis × tax rate. Among them, it is based on the transaction price of the house. The tax rate depends on the type of apartment. If it is a commercial apartment, a 3% tax will be levied. If the apartment is residential, the deed tax rate of the first suite is: the area is ≥90 square meters, and the tax rate is1%; Land exceeding 90 square meters is taxed at 1.5%. The deed tax rate of the second house: the area is less than 90 square meters, and the tax rate is1%; Houses over 90 square meters are taxed at 2%. The deed tax for families with three or more persons is 3%.

What tax should I pay for buying an apartment?

1, deed tax: 3% if it is commercial. For residential buildings, the transaction price is 1% for houses with an area of less than 90 square meters, 1.5% for families with an area of more than 90 square meters, and 2% for families with an area of more than 90 square meters. Under normal circumstances, the property tax is paid at the same time as the down payment, and the developer will collect it. After paying the corresponding fees, the developer will issue the purchase payment voucher.

2. Stamp duty: Stamp duty is paid when signing the contract, usually 0.5% of the down payment is paid together with the down payment, which is convenient for the developer to go through the formalities.

3. Maintenance fund: Under normal circumstances, after the buyer gets the key and registers it, the developer will collect the maintenance fund on his behalf, and the fee will be 2%-3% of the purchase price, which will be used for public facilities and public facilities (such as external walls, roofs, sewers, water pipes, etc.). ). The charging method is: excluding elevators: the total house price ×2%, that is, the total house price ×3%, and the pilot project is charged at 50-60 yuan /m2.

4. Bank mortgage loan: If you apply for a mortgage loan, the second fee to be paid for signing a mortgage contract is bank mortgage, and the charging items for commercial loans between different banks will be slightly different; Mortgage registration fee: 80 yuan/household; Property tax: 5 yuan/household; Insurance premium: real estate insurance premium = total house price × annual rate × service life coefficient. The insurance amount is paid in one lump sum.