The deed tax for the purchase of non-residential houses is unified at 3%. To pay the deed tax according to the first suite, you need to provide the "Family Only Housing Certificate". See (How to define "the only family residence" in Changzhou? How to deal with the "Family Only Housing Certificate"? )

Deed tax: In principle, it shall be borne by the buyer.

Ordinary residence: if the construction area of the only family house is less than 90 square meters, it will be levied at 1% of the total house price; If the construction area of the only family house is 90- 144 square meters (including 90, excluding 144), it will be levied at 1.5% of the total house price; The only family residence with a construction area of 65438+.

If the family is not the only house, it will be levied at 3% of the total house price.

Non-ordinary houses such as villas, shops and office buildings: 3% of the total house price.

How to define ordinary residence and non-ordinary residence in Changzhou?

(1) The construction area of a single house is below 144 square meters (including 144).

(2) The plot ratio (= building area/land area) is above 1.0 (inclusive).

(3) The actual transaction price is within 1.44 times of the average transaction price of houses on the same level of land.

Those who meet the above three conditions at the same time are "ordinary residences", otherwise they are "non-ordinary residences"

For more details, please consult the local housing authority.

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