The deed tax rate is 3-5%, and the maintenance fund shall be reasonably determined by the competent department based on the local conditions. Generally speaking, the calculation method is: the amount of the first phase of the special residential maintenance fund deposited per square meter of building area is the local residential building installation

5% to 8% of the project cost per square meter.

Legal basis: Article 7 of the "Measures for the Management of Special Residential Maintenance Funds": Owners of commercial residential buildings and non-residential owners shall deposit special residential maintenance funds according to the building area of ??the property they own, and the first phase of special residential maintenance funds shall be deposited for each square meter of building area.

The amount of funds is 5% to 8% of the cost per square meter of local residential building installation projects.

The construction (real estate) competent departments of the people's governments of municipalities, cities, and counties shall reasonably determine and publish the amount of the first phase of special residential maintenance funds per square meter of building area based on the local conditions, and make timely adjustments.

Article 3 of the "Interim Regulations of the People's Republic of China on Deed Tax": The deed tax rate is 3-5%.

The applicable tax rate for deed tax shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual conditions of the region, and shall be reported to the Ministry of Finance and the State Administration of Taxation for filing.