The Transfer Fee is 2% higher than the property’s appraised value. Over the reported sale value or appraised price, there is a 3.3% business fee. Stamp duty is 0.5% of the sales price.
Withholding tax varies depending on whether the seller is a business or an entity. In addition, there is stamp duty and a special corporation fee (SBT). This varies depending on the transaction and is normally addressed in advance. Developers and consumers typically divide fees 50/50.