Deed tax payment regulations are as follows: the deed tax of commercial housing needs to be paid within 90 days after the filing date. According to the provisions of Article 32 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, if a taxpayer fails to pay taxes within the prescribed time limit and a withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay taxes within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of paying taxes.