Key practical points:
• Levied on buildings used commercially or industrially, or leased out.
• Two calculation methods: a rate (1.2%) on the original value after a set deduction, or 12% of annual rent.
• Owner-occupied private homes are generally exempt in most areas at present.
• Pilot programmes for a residential property tax existed in specific cities earlier.
• It is paid annually by enterprises and landlords who lease property.
💰 Tax
Provisional Regulations on House Property Tax · Yalla China
中华人民共和国房产税暂行条例 / Provisional Regulations on House Property Tax
Enacted: 1986-09-15 ✅ Effective: 1986-10-01
📝 Overview
A tax on buildings (house property) used for business or leased in China, calculated on the property's value or on the rent. Owner-occupied private homes are generally exempt at present.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If your company owns a business building or leases out property in China, you will usually pay house property tax annually on value or on rent. A private home you occupy yourself is generally exempt at present. General orientation, not legal advice.
📎 Official source
gov.cn
🕒 Updated: 16 March 2026