How Much Are the Transfer Costs for Prefabricated Houses?

The transfer costs for prefabricated houses vary depending on the transfer method, property nature, and local policies. They mainly fall into three categories: sale, gift, and inheritance, with specific costs as follows:

I. Sale Transfer Costs

1. Deed Tax: Determined by the number of properties purchased and the area. For first-time homebuyers, if the area is ≤90 square meters, the tax rate is 1%; if >90 square meters, the rate is 1.5%. For second homes, if the area is ≤90 square meters, the tax rate is 1%; if >90 square meters, the rate is 2%. For three or more homes or non-residential properties, regardless of area, the tax rate is uniformly 3%.
2. Value-Added Tax: If the property has been purchased for less than 2 years, the full amount of value-added tax is levied at a rate of 3% (after policy adjustment in 2026), with additional urban maintenance and construction tax, education surcharge, and local education surcharge, resulting in a slightly higher comprehensive tax rate. Properties purchased for 2 years or more (inclusive) and sold are exempt from value-added tax.
3. Personal Income Tax: Generally levied at 1% of the taxable price or 20% of the difference between the sale and purchase prices. If the seller can provide complete and accurate original value certificates for the property, it is taxed at 20% of the property transfer income; if not, it is taxed at 1% of the housing transfer income. Special Exemption: Ordinary residential properties that have been owned for more than 5 years and are the only property owned by the seller are exempt from personal income tax.
4. Other Fees: Including registration fees (80 yuan per set for residential properties, 550 yuan per item for non-residential properties), handling/intermediary fees (1%-3% of the transaction price), appraisal fees (optional), and the cost of property rights certificates (about 10 yuan each).

II. Gift Transfer Costs

1. Deed Tax: Usually 3% of the property's appraised value.
2. Stamp Duty: Both parties pay 0.05% of the property's appraised value (exempt in some regions).
3. Notarization Fee: Varies by region, generally around 2% of the property's appraised value.
4. Registration Fee: Same as for sale transfers, 80 yuan per set for residential properties, 550 yuan per item for non-residential properties.

III. Inheritance Transfer Costs

1. Notarization Fee: Varies by region and the property's appraised value, usually a certain proportion of the appraised value.
2. Registration Fee: Same as for sale transfers, 80 yuan per set for residential properties, 550 yuan per item for non-residential properties.
3. Stamp Duty: Paid at 0.05% of the property's appraised value (exempt in some regions).

Notes:

• Specific costs should be implemented in accordance with local policies, and some regions may offer additional exemptions or adjustments for deed tax, value-added tax, etc.
• After gift or inheritance transfers, if the property is transferred again, it may be subject to high taxes as a 'non-ordinary residential property', so planning in advance is necessary.
• Key data such as appraised value and transaction price should be verified by professional institutions or tax authorities.