财政部等三部门：延续实施支持居民换购住房有关个人所得税政策

Core Viewpoint - The Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development announced the continuation of personal income tax policies supporting residents in purchasing new housing after selling their existing homes from January 1, 2026, to December 31, 2027 [1] Summary by Relevant Categories Tax Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new homes within one year of the sale will receive a tax refund on the personal income tax already paid on the sale of the existing home [1] - If the amount of the new home purchased is greater than or equal to the amount received from the sale of the existing home, the entire personal income tax paid will be refunded [1] - If the amount of the new home purchased is less than the amount received from the sale of the existing home, the refund will be proportional to the ratio of the new home purchase amount to the existing home sale amount [1]