Core Viewpoint - The Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development announced an extension of the personal income tax policy supporting residents' housing exchanges from January 1, 2026, to December 31, 2027, allowing tax refunds for individuals selling their homes and purchasing new ones within one year [1] Group 1 - The policy allows for a full tax refund on personal income tax for individuals whose new home purchase amount is greater than or equal to the selling price of their current home [1] - If the new home purchase amount is less than the selling price of the current home, the tax refund will be proportional to the new home purchase amount relative to the selling price [1] - This policy is a continuation of measures aimed at reducing transaction costs in the real estate market, following previous adjustments to the capital gains tax on properties sold within two years [1]
三部门：延续实施居民换房 退个税政策至2027年底
Zheng Quan Shi Bao·2026-01-14 18:18