2026
New rules for property transfer in guangzhou
I don't know
Notarization of kinship
Contents
Core policy extraction:
2026
The core points of the grant and exemption from personal income tax by relatives in guangzhou
Basis
Measure (i)
: grants from immediate family members in guangzhou vs. Taxes and fees compared to the cost of buying and selling a household
Measurements (ii)
: future tax burden measurement of gifts and resales under different property value added
Clean-up process: grant and transfer of immediate family property in guangzhou
Material and instructions: material and proof of kinship requirements for the transfer of property from guangzhou
Hf anomalies and solutions: common for family range recognition, future sale of a tax, joint ownership, etc. Question
Typical regional policy depth comparison: guangzhou
Vs
Shenzhen
Vs
Beijing
Ratio
Core policy extraction
2026
In the course of the year, guangzhou city continued to implement a policy of tax incentives for non-reimbursable gifts of property between immediate relatives. Based on finance
Ministry, general directorate of taxes, regulations on personal income tax for non-reimbursable housing, ownership of property
People donate property rights free of charge to spouses, parents, children, grandparents, grandparents, grandchildren, grandchildren
No personal income tax is levied on both the presenter and the recipient of the gift, if they are direct family members, such as women, siblings, etc. In the meantime
Free transfer of immovable property by an individual involved in the division of family property is exempt from vat even if the certificate of ownership has not been issued for a period of time
Neither personal income tax nor value added tax, nor additional fees, are paid in the year or in the case of multiple properties。
The central highlight of this new rule is:
2026
For the time node, the national tax administration has specified the property grant
Specific scope and conditions of application of tax exemption for immediate family members
Full implementation of the national uniform policy standards in guangzhou
The range of family members clearly covers spouses, parents, children, grandparents, grandparents, grandchildren, grandchildren, grandchildren
Brothers and sisters in eight major categories. Gifts require valid proof of kinship, including marriage certificates, household
Books, birth certificates, people's court judgements or mediation letters, or documents issued by other competent bodies
