Recently, China’s Ministry of Finance and the State Taxation Administration announced an extension of the personal housing replacement tax refund policy until the end of 2025. Originally introduced in 2022, this policy supports residents seeking to upgrade their homes: individuals who sell their existing home and purchase a new one within one year can apply for a refund of the personal income tax paid on the sale.The extension sends a positive signal for stabilizing the real estate market. On one hand, it eases the financial burden on homebuyers upgrading their residences, thereby encouraging more property swaps. On the other hand, it helps boost liquidity in the secondary housing market and fosters synergy between primary and secondary home transactions. Given the current sluggish housing market, this policy continuity is expected to restore confidence and stimulate reasonable housing demand.However, strict conditions apply: the newly purchased property must be either the family’s only home or a second home for improvement purposes, and the purchase must occur within 12 months of selling the original property. Additionally, the refund amount is capped at the personal income tax already paid from the sale—no extra subsidies are provided.Overall, the extension reflects the government’s strategy of ‘tailored policies by city’ and support for both essential and improvement-driven housing needs, offering tangible benefits for market stability and consumption.
近日，财政部、国家税务总局宣布将个人换购住房有关的退税政策执行期限延长至2025年底。该政策最初于2022年出台，旨在支持居民改善性住房需求：对出售自有住房并在1年内重新购房的纳税人，可申请退还其出售住房时已缴纳的个人所得税。此次延期释放了稳定房地产市场的积极信号。一方面，减轻了改善型购房者在‘卖旧买新’过程中的资金压力，提升置换意愿；另一方面，有助于激活二手房市场流动性，促进一二手住房交易联动。尤其在当前楼市整体偏冷的背景下，政策延续有利于提振市场信心，推动合理住房消费。需要注意的是，享受退税需满足严格条件，如新购房屋须为家庭唯一或第二套改善型住房，且时间窗口限制在售房后12个月内完成购房。此外，退税金额以出售住房已缴个税为上限，不设额外补贴。总体来看，政策延期体现了政府‘因城施策、支持刚需和改善需求’的调控思路，对稳定预期、促进住房消费具有现实意义。
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