上海：关于优化调整本市个人住房房产税试点有关政策的通知沪财发〔2025〕5号

Core Viewpoint - The article outlines the optimization and adjustment of personal housing property tax policies in Shanghai to better meet residents' housing needs and promote stable development in the real estate market [2][3]. Group 1: Eligibility for Tax Exemption - Eligible non-local residents include high-level talents and urgently needed talents in key industries who hold a Shanghai residence permit and work in the city, as well as homebuyers who have held a residence permit for over three years and work in Shanghai [4]. - For first-time homebuyers in Shanghai, property tax will be temporarily exempted if the new home is the family's first property [4]. - For second or additional homes, if the average housing area per family member does not exceed 60 square meters, the new home will also be exempt from property tax; if it exceeds 60 square meters, tax will be calculated on the excess area according to existing regulations [2][4]. Group 2: Tax Refunds for New Homebuyers - Homebuyers who hold a Shanghai residence permit for less than three years will initially pay property tax according to existing regulations, but can receive refunds for taxes paid on eligible properties once they meet the three-year requirement [3][4]. - The tax refund applies to both the first home and the portion of the second home that meets the area requirement during the residence permit holding period [4]. Group 3: Implementation Timeline - The new policies will take effect from January 1, 2025, and homebuyers can apply for tax refunds for any overpaid taxes after this date [5].