上海优化调整房产税政策：首套房暂时免征收房产税

Core Viewpoint - Shanghai has announced an adjustment to its property tax policy, temporarily exempting first-time homebuyers from property tax to better meet residents' housing needs and promote a stable real estate market [1] Group 1: Policy Adjustments - The new policy aligns the tax treatment of first-time home purchases for non-local residents with that of local residents, allowing temporary exemption from property tax for first-time buyers [1][9] - High-level and urgently needed talent in Shanghai will benefit from reduced tax burdens, as they are now exempt from property tax regardless of their residence duration [1][9] - The policy encourages non-local residents to improve their housing conditions by exempting first-time home purchases from property tax, regardless of the property's size [1][9] Group 2: Eligibility Criteria - Two categories of non-local residents qualify for the tax exemption: high-level talent and urgently needed talent with a Shanghai residence permit, and those who have held a residence permit for over three years [2][5] - For second homes, the exemption applies if the average area of all family-owned properties is 60 square meters or less; otherwise, only the excess area of the new purchase will be taxed [6][12] Group 3: Tax Refund Process - Non-local residents with residence permits under three years must initially pay property tax, but can apply for a refund once they meet the exemption criteria after three years [3][13] - Homebuyers who have already paid property tax on eligible properties can apply for a refund for any overpaid taxes after the new policy takes effect on January 1, 2025 [4][14]