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  Home > Service > Tax Advisory > China Taxation > Real Estate Tax

Provisional Regulations Governing Urban Real Estate Tax has been annulled since the 1st of January 2009. Foreign-funded enterprises, foreign enterprises and organizations and foreign people should pay real estate tax in accordance with the Provisional Regulations of the People's Republic of China on Real Estate Tax.

Real estate tax should be paid by the owner of the house, or by the management unit if the house is state-owned, or by the pawnee if the ownership is pawned, or by the house managing agent or user the owner or Pawnee is not at the place where the house is located, the ownership is unclear, or there is any pending pawn dispute.

Tax Calculation Basis and Tax Rate

Real Estate Tax Rate

Calculation Method

Tax payable = Tax calculation basis í┴ applicable tax rate

Tax Payment Deadline

Tax Discounts

Sino Corp CPA Limited
17/F., Siu Ying Commercial Building, 151-155 Queen's Road Central. Hong Kong.
Tel: (852) 2191 2999 Fax: (852) 2694 8597