个人出售购买满2年的住房，免征增值税

Key Points - The Ministry of Finance and the State Administration of Taxation jointly announced a new policy regarding the value-added tax (VAT) on the sale of personal housing, effective from January 1, 2026. Individuals selling homes purchased for less than 2 years will be subject to a VAT rate of 3%, while those selling homes purchased for 2 years or more will be exempt from VAT [1] - The announcement also states that prior to January 1, 2026, individuals who have not yet declared and paid VAT on housing sales may apply the new policy if they meet the specified conditions [2]