The deed tax for the second home is 3%. According to the "Notice of the Ministry of Finance, State Administration of Taxation, Ministry of Housing and Urban-Rural Development on Adjusting Preferential Policies for Personal Income Tax on Deed Taxes in Real Estate Transactions" (Caishui [2010] No. 94): 1. The payment regulations for the first home are as follows:

1. If an individual purchases an ordinary house, and the house is the only residence of the family, and the unit area of ??the purchased ordinary commercial residential house is less than 90 square meters (including 90 square meters), the deed tax is 1%; 2. The unit area is 90 square meters or less

If it reaches 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate is 1.5%; 3. If the area of ??the purchased residential unit is more than 144 square meters, the deed tax rate will be levied at 3%.

2. The payment regulations for second houses are as follows: purchases of non-ordinary houses, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are taxed at a tax rate of 3%.