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China: Commercial Property

Commercial Property Taxation

This page was last updated on 1 August 2019.

The basic property tax in China, under the Property Tax Temporary Regulation of the PRC 1986 is an annual charge of 1.2% of the price paid for the property; or in the case of a rental, 12% of the monthly rent.

There is also what amounts to a stamp duty on real estate transactions, currently at 1.5% of the consideration.



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