Country guide
Buying property in China as a foreigner
Rules last checked 30 October 2026 · 7 official sources · Education, not financial, tax, legal or immigration advice.
China, according to a State level circular of 25 September 2012, applies a limit under which an overseas individual buying a self use commercial home must have worked or studied in China for more than one year, and that circular exempts holders of the Foreign Permanent Resident ID Card from the limit.
What are you doing with China?
Returns after tax, what is withheld, and the way out.
China charges Deed Tax of 3 to 5 percent of the contract price, with each province setting the specific rate within that range. Details
Questions people in this position often miss
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I borrow locally?Not confirmed yet
Lending to a buyer living abroad is limited in many countries and the loan to value limit can be lower.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Whether a purchase gives a right to live there, and what living there costs in tax.
China, according to a State level circular of 25 September 2012, applies a limit under which an overseas individual buying a self use commercial home must have worked or studied in China for more than one year, and that circular exempts holders of the Foreign Permanent Resident ID Card from the limit. Details
China charges Deed Tax of 3 to 5 percent of the contract price, with each province setting the specific rate within that range. Details
Questions people in this position often miss
- Does buying give me the right to live there?Not confirmed yet
Several well known property routes to residence have closed or changed, and others need more than a purchase.
- What happens if I die, or the family inherits?Answered below
Deed Tax is waived for a statutory heir who receives land or a building by inheritance.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Part year stays, the yearly bill, and what the family inherits.
China, according to a State level circular of 25 September 2012, applies a limit under which an overseas individual buying a self use commercial home must have worked or studied in China for more than one year, and that circular exempts holders of the Foreign Permanent Resident ID Card from the limit. Details
China charges Deed Tax of 3 to 5 percent of the contract price, with each province setting the specific rate within that range. Details
Questions people in this position often miss
- Does buying give me the right to live there?Not confirmed yet
Several well known property routes to residence have closed or changed, and others need more than a purchase.
- What happens if I die, or the family inherits?Answered below
Deed Tax is waived for a statutory heir who receives land or a building by inheritance.
- What is owed every year, even if the home sits empty?Not confirmed yet
Some countries tax an empty or personal use home on an assumed income.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
What is owed each year, on rent and on a sale, and what the heirs face.
China charges Deed Tax of 3 to 5 percent of the contract price, with each province setting the specific rate within that range. Details
Questions people in this position often miss
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What happens if I die, or the family inherits?Answered below
Deed Tax is waived for a statutory heir who receives land or a building by inheritance.
- What happens when I sell?Answered below
China taxes the gain on a property sale at 20 percent under the Individual Income Tax Law and also applies Land Appreciation Tax at progressive rates of 30 to 60 percent on the increase in value.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Who may buy
Choose a nationality to see the rules that apply to it.
Every rule, for every buyer
| Buyer | Property | Reading | Conditions | Applies |
|---|---|---|---|---|
| Everyone else | residential | Conditions apply |
| from 25 September 2012 |
What it costs to buy
Deed Tax on a transfer of land use rights or building ownership
- Rate
- Deed Tax is 3 to 5 percent of the contract price.
- Each province, autonomous region or municipality proposes the specific rate within that range, and may set different rates for different buyers, areas and types of housing.
- The taxpayer is the unit or individual that receives the title.
- Extra for a foreign buyer
The Deed Tax Law text read does not name a different rate for a foreign buyer.
Deed Tax timing and registration
- Rate
- The tax liability arises on the day the transfer contract is signed.
- The tax must be declared and paid before the title registration.
- The registry checks the tax payment or exemption proof and does not register the title if the tax has not been paid.
Deed tax, reduced rates on an individual's purchase of housing
- Rate
- For a family's only home: 1% up to 140 square meters and 1.5% above.
- For a family's second home: 1% up to 140 square meters and 2% above.
- A family means the buyer, spouse and minor children.
- From 1 December 2024; the 2016 notice Cai Shui [2016] No.
- 23 was repealed.
- The page does not say whether foreign individuals qualify.
- Check
Check it is still current. The date of the law is not confirmed.
What an owner pays each year
Property tax pilot in Shanghai
- Rate
- Under Shanghai Government notice Hu Fu Fa [2011] No.
- 3, from 28 January 2011 the owner of a taxable home pays 0.6% a year on 70% of the market transaction price, and the rate is cut to 0.4% for a home priced at or below twice the previous year's average new home price in Shanghai.
- The notice covers homes newly bought by Shanghai households as second or later homes and by households from outside Shanghai.
- It does not name foreign buyers.
- This is the 2011 text; a 2024 renewal was reported but not read.
- Check
- Check it is still current.
- Based on Shanghai Government notice Hu Fu Fa [2011] No.
- 3 dated 27 January 2011.
Rent from the property
Tax on rent
- Owner living elsewhere
- Income from letting property to a tenant who uses it in China is treated as China source income.
- Property rental income of an individual is taxed at a proportional rate of 20 percent.
- Rent of up to CNY 4,000 per instance is reduced by CNY 800.
- Rent of CNY 4,000 or more is reduced by 20 percent.
- An individual without a home in China who stays fewer than 183 days in a tax year is a non resident individual taxed on China source income.
- Filing
- Rental income is computed per month.
- Where a withholding agent exists, the agent withholds the tax per month or per instance.
- Where there is no withholding agent, the taxpayer files a return and pays the tax within the 15 days after the month in which the income arose.
- Whether the 20 percent rate is reduced for residential lettings could not be confirmed from an official source.
Key numbers (3)
| Individual Income Tax proportional rate on property rental income | 20% |
|---|---|
| Rent deduction per instance where rent is CNY 4,000 or less | CNY 800 |
| Rent deduction where rent is CNY 4,000 or more | 20% |
Selling
Tax on a sale
- Owner living elsewhere
- Income from transferring real estate in China is China source income.
- Gains on a transfer of property are taxed under the Individual Income Tax Law at a proportional rate of 20 percent of the transfer revenue less the original cost and reasonable expenses.
- Separately, Land Appreciation Tax applies to a unit or individual that transfers state owned land use rights and buildings and receives income, at four progressive rates on the increase in value of 30, 40, 50 and 60 percent.
- Withholding on the sale
Where a withholding agent exists, the tax is withheld per instance of the income. Land Appreciation Tax is declared within 7 days of signing the transfer contract, and the land and housing authorities do not register the change of title until the tax is paid.
- Exemptions
Land Appreciation Tax is waived where a taxpayer builds an ordinary standard home for sale and the increase in value does not exceed 20 percent of the deductible items, and where the property is lawfully expropriated for national construction. Whether a main home exemption from Individual Income Tax applies to a foreign owner could not be confirmed from an official source.
Key numbers (5)
| Individual Income Tax proportional rate on property rental and property transfer income | 20% |
|---|---|
| Land Appreciation Tax rate on increase up to 50 percent of deductible itemsfrom 1 January 1994 | 30% |
| Land Appreciation Tax rate on increase from 50 to 100 percent of deductible itemsfrom 1 January 1994 | 40% |
| Land Appreciation Tax rate on increase from 100 to 200 percent of deductible itemsfrom 1 January 1994 | 50% |
| Land Appreciation Tax rate on increase above 200 percent of deductible itemsfrom 1 January 1994 | 60% |
What if I sell?
Gain (sale price less purchase price)CNY 100,000
Tax on the sale
- Individual income tax on a property saleCNY 20,000Charged on the transfer revenue less the original cost and reasonable expenses. A proportional rate of 20 percent. Land Appreciation Tax at four progressive rates applies separately and is not included. Whether a main home exemption applies to a foreign owner could not be confirmed.
Total under the rules shownCNY 20,000
A planning figure under the rules shown, not advice. Costs of buying and selling, improvements, reliefs for a home lived in, treaties and the owner's own circumstances can change it, and tax on a gain is usually settled on a return.
Inheritance and gifts
Inheritance and gift tax
- Summary
- Deed Tax is waived for a statutory heir who receives land or a building by inheritance.
- Deed Tax applies to a gift of land use rights or of a building, with the tax base set by the tax authority from the market price.
- The existence of any separate national inheritance or gift tax could not be confirmed from an official source in this pass.
From your country
The country of the property is only half of it. The country where you live can limit the money you send, tax the same rent and gain again, and ask for forms of its own.
Choose where you live to see what your own country does when you buy in China.
The usual steps, in order
- The buyer and seller sign the transfer contract. The Deed Tax liability arises on the signing day.
- The buyer declares and pays Deed Tax, or obtains the exemption proof, before applying to register the title.
- The real estate registry checks the Deed Tax payment or exemption proof and then registers the title. It does not register the title if the tax has not been paid.
- On a later sale, the seller declares Land Appreciation Tax within 7 days of signing the sale contract, and title registration of the buyer waits for that tax to be paid.
Questions people ask
What does a 2012 State level circular say about foreign individuals buying a home in China?
The circular dated 25 September 2012 refers to a limit under which an overseas individual buying a self use commercial home must have worked or studied in China for more than one year, and says a holder of the Foreign Permanent Resident ID Card is not bound by that limit.
What is Deed Tax on a home purchase in China?
Deed Tax is 3 to 5 percent of the contract price. Each province proposes the specific rate within that range, and the tax must be paid before the title is registered.
How is rent from a home in China taxed for an owner living abroad?
Rent from a property used in China is China source income taxed at a proportional 20 percent after a deduction of CNY 800 for rent up to CNY 4,000 or 20 percent for higher rent. Where there is no withholding agent, the owner files and pays within 15 days after the month of the income.
What taxes apply when a home in China is sold?
The gain is taxed at 20 percent under the Individual Income Tax Law. Land Appreciation Tax also applies at 30, 40, 50 and 60 percent on bands of the increase in value, and the title registration waits for that tax to be paid.
What is still open
These points could not be confirmed from an official source yet, so they are not stated as rules.
- The text of the Opinions on Regulating Foreign Access to the Real Estate Market, and whether the one year work or study limit and any limit on the number of homes is still in force in 2026, could not be confirmed from an official source in this pass.
- Whether an overseas individual who does not meet the one year condition may buy any property at all, and rules for commercial, agricultural and rural land, could not be confirmed from an official source.
- Specific Deed Tax rates by province and any city level purchase limits could not be confirmed from an official source.
- Rules for transferring funds into China to buy a home, and for remitting sale proceeds out of China, could not be confirmed from an official source for foreign individuals.
- A yearly tax on homes owned by individuals, stamp duty, value added tax on resale, and registration fees could not be confirmed from an official source.
- Whether the Individual Income Tax and Land Appreciation Tax text read has been amended since the dated versions opened could not be confirmed.
- Mortgage lending to foreign individuals, loan to value limits and the duration and renewal of land use rights could not be confirmed from an official source.
- Anti money laundering, beneficial ownership, CRS and FATCA reporting duties and tax treaty relief could not be confirmed from an official source.
- Whether owning a home in China gives any right of residence could not be confirmed from an official source.
- The official legislation database at flk.npc.gov.cn returned only an empty page to a command line client, and www.npc.gov.cn refused the connection during the secure handshake, so laws were read through the State Taxation Administration policy database.
Sources
Official pages these figures come from (7)
See what this does to your own numbers
Add a property in China next to everything else you own, and see the income and net worth that follow after tax, year by year.
Free to start. No card. Rules checked 30 October 2026.
This is education, not financial, tax, legal or immigration advice. Rules change and depend on the buyer's own facts. Advice from a licensed professional in the country concerned is what settles a particular purchase.