Group 1 - The Ministry of Finance and the State Taxation Administration announced a new policy regarding the value-added tax (VAT) on the sale of residential properties by individuals, effective from January 1, 2026 [1] - Individuals selling residential properties purchased for less than 2 years will be subject to a VAT rate of 3% on the total sale amount [1] - Individuals selling residential properties purchased for 2 years or more will be exempt from VAT [1] Group 2 - The announcement also indicates that the previous regulations regarding the transition from business tax to VAT will be terminated on the same date [1] - Prior to January 1, 2026, individuals who have not yet declared and paid VAT on property sales may apply the new regulations as per the announcement [1]
个人购房满2年，卖出时免征增值税
21世纪经济报道·2025-12-30 12:30