2% of the registered value of the property

0.5% of registered value. Only payable if exempt from business tax

1% of the appraised value of the property

3.3% of the appraised value of the property if selling within 5 years. This applies to both individuals and companies.

Transfer fee

Buyer

2% of registered value

Stamp Duty

Seller

0.5% of registered value

Withholding Tax

Seller

1% of appraised value

Business Tax

Seller

3.3% of appraised value