Do you have to pay deed tax and maintenance fund for the compensation area of house demolition?

You don't need to pay deed tax, but you need to pay maintenance fund.

Legal basis:

Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Policies for Urban House Demolition: Caishui [2005] No.45.

If the relocated residents buy their houses again due to relocation, the transaction price equivalent to the relocation compensation shall be exempted from deed tax, and if the transaction price exceeds the relocation compensation, the deed tax shall be levied on the excess part.

Measures for the management of maintenance funds for facilities and equipment in residential areas Article 2: Public housing refers to public housing sold to individuals in the housing system reform and demolition and resettlement, and maintenance funds need to be paid.

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