1. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be implemented according to 1%.
2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be 1.5%.
3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%.