Core Viewpoint - The Shanghai government has announced adjustments to the property tax pilot program for individual housing to better meet residents' housing needs and promote stable development in the real estate market [1][2]. Group 1: Policy Adjustments - High-level talents and urgently needed talents with a Shanghai residence permit who purchase their first home in the city will be exempt from property tax [1]. - For those purchasing a second or additional home, if the average housing area per family member does not exceed 60 square meters, the new purchase will also be exempt from property tax; otherwise, tax will be levied on the excess area [1][2]. Group 2: Tax Refunds and Implementation - Buyers holding a residence permit for less than three years will initially pay property tax, but can receive a refund once they meet the three-year requirement and qualify for the exemptions [2]. - The new policies will take effect on January 1, 2025, and eligible buyers can apply for tax refunds for any overpaid taxes after this date [2].

（一）在本市新购住房，且该住房属于家庭第一套住房的，暂免征收房产税。 （二）在本市新购且属于家庭第二套及以上住房的，合并计算的家庭全部住房面积（指住房建筑面积， 下同）人均不超过60平方米（即免税住房面积，含60平方米）的，新购的住房暂免征收房产税；人均超 过60平方米的，对属新购住房超出部分的面积，按暂行办法的规定计算征收房产税。 三、以上政策自2025年1月1日起执行。购房人已购应税住房符合上述暂免征收规定的，可向应税住房所 在地税务机关申报，并重新办理房产税纳税信息的申报、认定，对所属期在2025年1月1日以后多征收的 税款可予退还。 人民财讯9月19日电，为更好满足居民刚性住房需求和多样化改善性住房需求，促进本市房地产市场平 稳健康发展，根据《上海市人民政府关于印发〈上海市开展对部分个人住房征收房产税试点的暂行办 法〉的通知》（沪府发〔2011〕3号，以下简称"暂行办法"）《关于优化调整本市房地产政策措施的通 知》（沪建房管联〔2025〕417号）的有关规定，现对本市个人住房房产税试点有关政策优化调整如 下： 编辑 刘佳妮 一、持有本市居住证并在本市工作生活的符合国家和本市有关规定引进的高层次人才、重 ...