换购住房个税退税优惠延至明年底

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