1. deed tax: ordinary residence 1.5%, commercial and residential dual-use or apartment 4%;

2. Maintenance fund: the purchaser pays 2% of the purchase price;

3. Stamp duty: five ten thousandths of the total house price;

4. Other expenses, not much.

Tax payment time

The taxes and fees to be paid when signing the contract mainly include:

1. deed tax: 65438+ 0.5% of the total house price10.5% for ordinary houses below 40 square meters,10.5% for ordinary houses above 40 square meters, 3% for non-ordinary houses. Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice.

2. Stamp duty: 0.05%: it is paid directly when signing the contract, and generally 0.05% of the total house price is paid together with the down payment, so that the developer can uniformly handle the contract registration and real estate license.

3. Bank mortgage fees: If you apply for a mortgage loan, the second set of fees to be paid when signing a contract is bank mortgage fees, and the charging items for commercial loans are slightly different from bank to bank.

A. Mortgage registration fee: 80 yuan/household

B. Stamp duty on warrants: 5 yuan/household

C insurance premium: property insurance premium = total house price × annual rate × service life coefficient. Enjoy high-level sex at one time. (The insurance premium is roughly: 1~5 years 0.07%, 6~ 10 years 0.06%,1~/0/5 years 0.055%, 16~20 years 0.05%.

The expenses that need to be paid when handing over the house mainly include housing maintenance fund, decoration deposit and property fee.

1. overhaul fund: 2%-3% of the purchase price.

It is a maintenance fund for public facilities and equipment (involving external walls, roofs, sewers, water pipes and other housing parts).

After a developer or a property management company wants to open an account in a bank designated by the local Housing Authority, the buyers can deposit it themselves. Generally speaking, when the buyers get the keys to check in, the developers will collect the housing maintenance funds.

2. Property management fee: calculated from the date of repossession.

Since the date of acceptance by the Buyer. If the developer issues a notice of occupancy and the purchaser fails to recover the building without justifiable reasons, the property management fee can be calculated from one month after the notice of occupancy is issued. Usually three months in advance.

Property management fees shall be paid for houses that the property owner has not lived in for a long time or vacant houses that the developer has not sold.

3. Ownership registration fee: 80 yuan/set.

The ownership registration fee is the fee for handling the real estate license.

If you buy a second-hand house, you have to pay business tax and personal income tax in addition to deed tax.