Tax Rates and Calculation Methods - The tax rates for property in Qingdao vary by district, with urban areas ranging from 4.8 to 12.8 yuan per square meter, while other districts range from 4.8 to 9.6 yuan [3][5] - For rental income, the tax is calculated at 12% or a reduced rate of 4% for individuals renting out housing [3][5] - The taxable amount for property tax is calculated based on the original value of the property, with a deduction ratio of 30% applied in Qingdao [4] Tax Obligation Timing - Tax obligations for newly purchased properties begin the month after the property is delivered for use [6] - For existing properties, the tax obligation starts the month after the transfer of ownership is registered [6] - Rental properties incur tax from the month following their delivery for rental [6][7] Exemptions and Special Policies - Certain properties are exempt from property tax, including those used by government agencies, military, and religious institutions [9] - Land used for public purposes, such as parks and streets, is also exempt from land use tax [9]

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