The relocated houses given by the government need to pay the maintenance fund, but they don't need to pay the deed tax.

According to Article 5 of the Notice on Tax Policy for shantytown renovation, if an individual obtains monetary compensation due to house expropriation and uses it to purchase or renovate resettlement houses, or obtains resettlement houses through property right exchange due to house expropriation, the deed tax shall be exempted in accordance with relevant regulations. Personal compensation for demolition obtained by individuals shall be exempted from personal income tax in accordance with relevant regulations.

Extended data:

"Regulations on the Expropriation and Compensation of Houses on State-owned Land" Article 17 The compensation given to the expropriated person by the people's government at the city or county level that made the decision on house expropriation includes:

(1) Compensation for the value of the expropriated house;

(two) relocation compensation and temporary resettlement caused by the expropriation of houses;

(3) Compensation for losses caused by expropriation of houses.

The people's governments at the city and county levels shall formulate measures for subsidies and incentives, and give subsidies and incentives to the expropriated people.

Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the tax policy of shantytown renovation