The taxes to be paid when buying the first suite include deed tax, stamp duty and overhaul fund.

1. deed tax.

Deed tax is a one-time tax levied on the new owner according to a certain proportion of the production price for the contract made by the parties when the property right of real estate (land, house) changes. Since it is the first time to buy a house, it is the first suite. When the housing area is less than 9 square meters, the deed tax is 1% of the total housing price; When the housing area is 9-14 square meters, the deed tax is 1.5% of the total housing price.

2. Stamp duty

Stamp duty is a kind of tax levied on the act of concluding and receiving legally effective certificates in economic activities and economic exchanges. The transfer of housing property rights needs to apply for a property right certificate, so stamp duty is also required. Generally speaking, the stamp duty when buying a house is .1% of the total house price, and the buyer and the seller each bear .5%.

3. overhaul fund

overhaul fund is a unique expense when buying a new house, which refers to the funds earmarked for the maintenance, renewal and transformation of * * * all parts of the property and * * * all facilities and equipment after the warranty period expires. The collection standard of overhaul fund varies from place to place, usually 2%-3% of the total house price.

Conditions to be met when purchasing the first suite:

The person purchasing the house must be at least 18 years old; The house purchased must be an ordinary commercial house of 9 square meters or less (the ordinary commercial house with an area of 9 square meters or less is entitled to the preferential deed tax rate of 1%).

There is no house purchased alone or with others under the name of the purchaser; However, housing purchased with parents, purchased in accordance with the housing reform policy, resettled or inherited by inheritance is excluded.