According to the regulations, under the current deed tax policy, individual purchases are subject to differentiated tax rates. 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, the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters, the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. The purchase of non-ordinary houses, two or more houses and commercial investment properties are taxed at the rate of 4%.