How this calculator works
Enter the transaction or accepted taxable price, floor area and family-home order. First and second homes use the nationwide concession automatically; other cases require the locally confirmed 3%–5% statutory rate.
Calculation method
First and second homes at or below 140 m² use 1%. Above 140 m², a first home uses 1.5% and a second home uses 2%. Estimated deed tax equals taxable price multiplied by the rate.
Check before using the estimate
The page estimates the purchaser’s deed tax. Local authorities determine family-home status, taxable price, other-home rates, refunds and special eligibility; use the transaction statement for other taxes and service costs.
Worked example
Defaults: taxable price ¥2,000,000, area 100 m², first home.
| Area / order | Rate | Calculation | Deed tax |
|---|---|---|---|
| 100 m² / first home | 1% (≤140 m²) | ¥2,000,000 × 1% | ¥20,000 |
| 141 m² / first home | 1.5% (>140 m²) | ¥2,000,000 × 1.5% | ¥30,000 |
| 141 m² / second home | 2% (>140 m²) | ¥2,000,000 × 2% | ¥40,000 |
| Other / local 3% | 3% (user-entered) | ¥2,000,000 × 3% | ¥60,000 |
The policy says "140 m² or below", so exactly 140 m² uses 1%; only 141 m² jumps bands. The concession applies a single rate to the whole property, not band-by-band.
Input variations
| Change | Result | Comparison |
|---|---|---|
| Price ¥2,000,000 → ¥5,000,000 (100 m² first home) | ¥20,000 → ¥50,000 | Linear within the same band |
| Area 100 → 141 m² (first home, ¥2,000,000) | ¥20,000 → ¥30,000 | Band jump of ¥10,000 |
| Area 139 / 140 / 141 m² (first home) | ¥20,000 / ¥20,000 / ¥30,000 | 140 is the inclusive boundary; 141 jumps |
Within the same band the unit price is unchanged; on a band jump the whole property moves to the new rate applied to the total price.
Differences from official documents
Differences from the tax authority’s final assessment arise because: the locally accepted taxable price may differ from the transaction price (e.g. guided by an assessed value when the transaction price is below it); family-home status involves marital, household-registration, loan and property-registration records and the tool uses the user-reported order; provinces set other-home rates within 3%–5% and the tool asks the user to enter rather than auto-fetching; some localities have special relief or refund policies (e.g. talent purchase subsidies, shantytown redevelopment) that need separate verification.
Thresholds and limits
First/second home 1% (≤140 m²), first home 1.5% (>140 m²), second home 2% (>140 m²), other 3%–5% (user-entered provincial statutory rate); area 0–10,000 m²; price > ¥0; policy effective from 1 December 2024, with 140 m² as an inclusive lower-band boundary (exactly 140 m² uses 1%; 141 m² is the first in the higher band).
Documents to check
Purchase contract or signed-and-filed contract (含 transaction price); property ownership certificate or pre-registration certificate (verify area and property information); family-home status written undertaking (per tax or property-registration requirements); local tax authority deed-tax rate notice (for other-home cases); marriage, household registration and property ownership certificates (for status determination); valuation report (if tax authority uses assessed value).
The 140 m² boundary is only one eligibility test
Family-home order and locally accepted taxable value matter as much as area.
First and second homes diverge above 140 m²
At or below 140 m² both qualifying cases use 1%; above it the first-home rate is 1.5% and second-home rate 2%.
Other homes require the local statutory rate
The tool cannot determine family-home status, taxable value, relief or refund eligibility.