1年内换购住房可继续申请个税退税

Core Viewpoint - The announcement by the Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development aims to support residents in improving housing conditions through a tax refund policy for individuals selling their homes and purchasing new ones within a specified timeframe [1] Group 1: Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new homes within one year will receive a tax refund on the personal income tax paid on the sale of their current home [1] - If the amount of the new home purchased is greater than or equal to the amount of the current home sold, the entire personal income tax paid will be refunded; if the new home amount is less, the refund will be proportional to the new home amount relative to the sale amount of the current home [1] Group 2: Eligibility Criteria - To qualify for the tax refund, taxpayers must meet specific conditions: the sale and purchase of homes must occur within the same city, and the seller must be directly related to the new home purchase, being the owner or one of the owners of the new property [1]