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上海楼市,突发重磅!
证券时报·2025-09-19 07:28

Core Viewpoint - Shanghai has announced an optimization and adjustment of the personal housing property tax pilot policy, effective from January 1, 2025, aimed at easing the tax burden on eligible high-level talents and long-term residents [1][2]. Summary by Sections Policy Adjustments - The new policy allows eligible high-level talents and those who have held a Shanghai residence permit for over three years to have their housing tax exempted, with the possibility of tax refunds for previously paid taxes [1]. - Non-local residents purchasing their first home in Shanghai will also be temporarily exempt from property tax, while the second and subsequent homes will have a tax exemption based on a per capita area of 60 square meters [1][2]. Historical Context - The personal housing property tax pilot policy in Shanghai has been in place for over 10 years, initially implemented in January 2011, targeting both local and non-local residents purchasing second homes [2][3]. - The policy stipulates that for local residents, if the average area of all homes owned exceeds 60 square meters, the excess area will be taxed [2][3].