Tax shall be paid for the transfer of donated property.
 Six thousandths of the assessment fee shall be paid for transfer of donated housing between immediate relatives.
 In addition, 5% of stamp tax, 3% of deed tax and service fee shall be paid according to the housing appraisal price.
 In addition to the above taxes, 20% personal income tax shall be paid for the transfer of donated housing between non direct relatives.
 [Legal Basis]
 Article 8 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Deed Tax, if the ownership of land and houses is transferred in the following ways, it shall be regarded as the transfer of land use right, the purchase and sale of houses or the donation of houses for taxation:
 （1） Invest and buy shares based on land and house ownership;
 （2） Paying off debts with the ownership of land and houses;
 （3） To accept the ownership of land and houses in the form of awards;
 （4） Assume the ownership of land and houses by means of advance purchase or advance payment for house construction.