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| Specific content | Shanghai | Chongqing |
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| Pilot area | Shanghai Administrative Area | Main City District 9 |
| Local residents | Acquired second home and above (including second-hand and new housing) | (1) Newly purchased or owned single-family commercial residence
(2) Newly acquired high-end residences |
| Foreign residents | Newly purchased housing (including first home) | No household registration, no work, no business personal acquisition of the second set of housing and above |
| Tax rate setting | The average sales price of new commercial housing in the city in the previous year is divided into two classes: (1) The tax rate is 0.4% if the market transaction price of taxable housing is less than 2 times of the standard price (including 2 times). | The average price of new commodity housing transaction area in the nine districts of the main city for the last two years is divided into three classes:
(1) The tax rate is 0.5% if the transaction unit price of the taxable housing floor area is less than 3 times the standard price.
(2) The tax rate is 1% if the transaction unit price of the taxable housing floor area is 3 times (including 3 times) to 4 times of the standard price.
(3) The unit price of the taxable housing floor area transaction is 1.2% if the unit price is 4 times (including 4 times) or more of the standard price. |
| (2) The tax rate is 0.6% if the market transaction price of the taxable housing is higher than 2 times the standard price. |
| Taxable amount | Taxable area of newly purchased housing × unit price of newly purchased housing × corresponding tax rate × 70% | Taxable floor area × unit price of floor area transaction × corresponding tax rate |
| Tax-free area | Area per capita: 60 square meters (inclusive) | Family housing area:
(1) stock of single-family commercial housing, 180 square meters |
| (2) Newly purchased upscale, single-family commercial housing, 100 square meters |
| Taxation basis | The assessed value is determined with reference to the real estate market price of the taxable housing, and the assessed value is revalued according to the prescribed cycle. At the initial stage of the pilot project, the market transaction price of taxable housing will be used as the basis for tax calculation for the time being. The property tax is temporarily calculated and paid at 70% of the market transaction price of the taxable housing. | The taxable value of taxable housing is the property transaction price. When the conditions are ripe, the assessed value of the property will be used as the basis for taxation. |
| Tax usage | Protected housing construction | Construction and maintenance of public rental housing |
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