财政部 税务总局 住房城乡建设部关于延续实施支持居民换购住房有关个人所得税政策的公告公告2026年第3号

Core Viewpoint - The announcement by the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development extends the personal income tax policy to support residents in upgrading their housing from January 1, 2026, to December 31, 2027, allowing for tax refunds on income tax paid when selling a home and purchasing a new one within one year [1][2]. Summary by Sections Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new homes within one year will receive a tax refund on the personal income tax paid on the sale of the current home. If the new home purchase amount is greater than or equal to the sale amount, the entire tax paid will be refunded. If the new home purchase amount is less, the refund will be proportional to the new purchase amount relative to the sale amount [1][2]. Conditions for Tax Refund - Taxpayers must meet specific conditions to qualify for the tax refund, including that both the sale and purchase of homes must occur within the same city, and the seller must be directly related to the new home purchase [2]. Documentation and Information Sharing - Taxpayers eligible for the tax refund must provide valid sale and purchase contracts and any other required materials to the tax authority for review. Additionally, local housing and tax departments are required to establish information-sharing mechanisms to ensure timely access to necessary transaction data for tax refund processing [2].