General information only. Property transfer, tax clearance, and cross-border remittance rules depend on how title is held, purchase history, local tax bureau practice, and bank/SAFE documentation standards. This is not legal, tax, or foreign-exchange advice and does not create an attorney–client relationship. Instruct qualified counsel and tax advisors before you sign, close, or wire funds.
Expat property sale & remittance cluster: Hub · Tax clearance · Remit proceeds · Bank & wires · Sale taxes · Co-owner & spouse · Primary sources · Checklist
Questions that change the bill
- How long did you hold the property?
- Is it your only residential property in China (where local rules care)?
- Do you have complete cost basis documents (purchase price, taxes, fit-out invoices)?
- Are you tax resident in China for IIT purposes in the year of sale?
- Is the seller an individual or a corporate vehicle?
IIT on gain — two mental models
| Model | When it appears |
|---|---|
| Gain-based (sale proceeds minus deductible costs) × applicable treatment | When cost evidence is accepted |
| Simplified / deemed methods | When cost evidence is weak; often economically painful |
Treaty relief or foreign tax credit questions may arise in your home country—coordinate cross-border tax advice; this site does not compute dual-country returns.
Link to clearance and remittance
Whatever calculation method applies, the outputs must appear in the clearance and remittance packs with consistent numbers.
Legal basis & authorities
- Individual Income Tax Law and implementing rules
- Local tax bureau guidance on second-hand housing
Use primary sources when bank or tax forms cite circular numbers.
Selling China property as a foreigner?
Browse Real Property lawyers · Finance & Tax · or Ask a Lawyer with title docs, purchase contract, and your target remittance country.