中国两部门公布个人销售住房增值税政策

Core Viewpoint - The Chinese Ministry of Finance and the State Taxation Administration announced new policies regarding the value-added tax (VAT) on personal housing sales, effective January 1, 2026 [1] Summary by Relevant Categories Tax Policy Changes - Individuals selling homes purchased for less than 2 years will be subject to a VAT rate of 3% on the total sale amount [1] - Individuals selling homes purchased for 2 years or more will be exempt from VAT [1] - The new VAT regulations will apply to personal sales of housing that have not yet been declared and paid before January 1, 2026, provided they meet the announcement's criteria [1]