1. Selling ordinary houses: five years old and unique, without relevant taxes; If you complete five years, you only need to pay 1% personal income tax; Those less than 5 years, whether unique or not, must pay 5.65% business tax and 1% personal income tax.

2. Sale of non-ordinary houses: after five years, the only difference in the contract price will be subject to the relevant business tax of 5.65%, but there is no personal income tax; After five years, there will be not only 5.65% business tax difference, but also 2% personal income tax; Of course, in less than five years, whether it is unique or not, you have to pay the full amount of 5.65% business tax and 2% personal income tax.

Second, the specific calculation method

1, deed tax of second-hand house: 65438+ 0.5% of the house price (within 90 square meters, the first set,1%; 90-143m2, the first set,1.5%; 144 flat or more, 3%. )

2. Second-hand housing ownership registration fee: According to the specific regulations of each county, the general situation is within 200 yuan.

3. Personal income tax on second-hand houses: 20% or 1% of the transaction profit of real estate (the income obtained by the property owner from transferring the house for personal use for more than 5 years and being the only living room for the family can be exempted from personal income tax.