Real Estate Tax Law

Real Estate Tax Law of the People’s Republic of China
中华人民共和国房地产税法

[Current Text: not yet enacted]

• Status: Planned
• Legislative Body (Vote): NPCSC (TBD)
• Principal Drafters: NPCSC Budgetary Affairs Commission & Ministry of Finance
• Presumptive Submitter: State Council
• Legislative Plans
  • Five-year: 12^th NPCSC Category I; 13^th NPCSC Category I
  • Annual: 2015 (backup), 2016 (backup), 2017 (backup), 2018 (backup), 2019
• Legislative History & Text
  • NPCSC deliberation – round #1: originally planned for 2019
• Legislative Records
  • Explanation (pending)
  • Report on Status of Revision (pending)
  • Report on Results of Deliberation (pending)
  • Report on Suggestions for Revision (pending)
  • Presidential Order (pending)

NPC Observer Coverage

• NPC Standing Committee Authorizes Property Tax Pilots (with Translation of the Authorization) (Oct. 23, 2021)
• Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)

RELATED REFORM ›

NPCSC Decision on Authorizing the State Council to Pilot Property Tax Reforms in Certain Regions
全国人民代表大会常务委员会关于授权国务院在部分地区开展房地产税改革试点工作的决定
(adopted and effective Oct. 23, 2021)

Last updated: June 19, 2025, 01:10 EDT