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Announcement of the Ministry of Finance, the State Taxation Administration and the Ministry of Housing and Urban-Rural Development on Continuing the Implementation of the Relevant Individual Income Tax Policies for Supporting Residents in Purchasing New Homes after Selling Old Ones
[Effective]
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财政部、税务总局、住房城乡建设部关于延续实施支持居民换购住房有关个人所得税政策的公告(2026)
[现行有效]
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【法宝引证码】
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Issuing authority：
Instrumentalities of the State Council,All Ministries,Ministry of Finance,All Administrations,State Taxation Administration,Ministry of Housing & Urban-Rural Development
- Document Number：
Announcement No. 3 [2026] of the Ministry of Finance, the State Taxation Administration and the Ministry of Housing and Urban-Rural Development
- Date issued：
01-12-2026
- Effective date:
01-01-2026
- Level of Authority:
Departmental Regulatory Documents
- Area of Law:Taxation,Taxation,Real Estate,Taxation,Real Estate
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| Announcement of the Ministry of Finance, the State Taxation Administration and the Ministry of Housing and Urban-Rural Development on Continuing the Implementation of the Relevant Individual Income Tax Policies for Supporting Residents in Purchasing New Homes after Selling Old Ones | | 财政部、税务总局、住房城乡建设部关于延续实施支持居民换购住房有关个人所得税政策的公告 |
| (Announcement No. 3 [2026] of the Ministry of Finance, the State Taxation Administration and the Ministry of Housing and Urban-Rural Development) | | （财政部、税务总局、住房城乡建设部公告2026年第3号） |
| For the purpose of continuing supporting residents in improving their housing conditions, the relevant individual income tax policies are hereby announced as follows: | | 为继续支持居民改善住房条件，现就有关个人所得税政策公告如下： |
| I. From January 1, 2026, to December 31, 2027, a taxpayer who purchases a new home on the market within one year after selling his or her current home is eligible for having the individual income tax that has been paid on the sale of his or her current home refunded. If the amount of purchase of the new home is more than or equal to the amount of conveyance of the current home, the individual income tax already paid shall be refunded in full amount; and if the amount of purchase of the new home is less than the amount of conveyance of the current home, the individual income tax already paid on the sale of the current home shall be refunded according to the proportion of the amount of purchase of the new home to the amount of conveyance of the current home. | | 一、自2026年1月1日至2027年12月31日，对出售自有住房并在现住房出售后1年内在市场重新购买住房的纳税人，对其出售现住房已缴纳的个人所得税予以退税优惠。其中，新购住房金额大于或等于现住房转让金额的，全部退还已缴纳的个人所得税；新购住房金额小于现住房转让金额的，按新购住房金额占现住房转让金额的比例退还出售现住房已缴纳的个人所得税。 |
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