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1. Applicable Codes: Guangdong Provincial Regulations on Urban Real Estate Ownership Registration, Guangdong Provincial Regulations on Urban Real Estate Transfers, and GuangZhou Municipal Provisions on Urban Real Estate Registration.

2. Applicability: A property owner who intends to transfer his title to property to another person as the result of a transaction, donation, heritance or another reason shall apply for the registration of transfer of title. Major scenarios include:

(1) Transfer of property title in full or in part due to division of property between husband and wife or divorce;

(2) Transfer of property title in full or in part due to division of co-owned property;

(3) Transfer of property title due to administrative allocation or institutional ownership transformation.

3. Documents Required:

No. Type of Document Name of Document Number of Copies Original or Photocopy Conditions Remarks
1 Application Letter Guangzhou Municipal Application Letter for Registration of Property Title Transfer 1 Original
2 ID Paper Entity and Individual ID Paper 1 Photocopy
3 Property Ownership Certificate Property Ownership Certificate and Co-ownership Certificate 1 Original
4 Documents Involved in Real Estate Ownership Transfer Property Division Agreement (including Housing Splitting Agreement) 1 Original Applicable to properties who division necessitates transfer of title
5 Divorce Certificate 1 Photocopy Applicable to properties divided in a divorce requiring transfer of title
6 New and original articles of association and approval of company formation 1 Original Applicable to corporate properties
7 Allocation Certificate 1 Photocopy Applicable to allocated properties
8 Survey Drawings Property Survey Drawings Buyers + 1 Original
9 Other Documents Legal Instrument and Effectiveness Certificate 1 Original Source of house subjected to ruling by a People’s Court (or an arbitration organization) Valid judgment, verdict, reconciliation agreement or notice to assist in enforcement issued by a People’s Court; valid award issued by an arbitration organization; or administrative action decision with compulsory enforceability issued by an administrative agency.
10 Tax Payment (Exemption) Certificate Issued by Tax Authorities 1 Original
11 Public Security Bureau’s Door Plate Certificate 1 Original Applicable to properties who door plate has changed

4. Handling Agency:

(1) Division of property between husband and wife and division of property as ordered by court: Department of Application Processing, Guangzhou Municipal Real Estate Transaction Registration Centre.

(2) Registration of other transfers: Department of Store Housing Registration, Guangzhou Municipal Real Estate Transaction Registration Centre.

5. Date of Completion:

(1) Division of property between husband and wife and division of property as ordered by court: Within one workday of case acceptance at the counter and issuance of the Real Estate Transaction Registration Processing Confirmation.

(2) Registration of other transfers: Within 30 workdays of case acceptance at the counter and issuance of the Real Estate Transaction Registration Processing Confirmation.

6. Authority of Review & Approval:

(1) Division of property between husband and wife and division of property as ordered by court: Level 1 Review & Approval

(2) Registration of other transfers: Level 2 Review & Approval

7. Handling Process:

(1) Division of property between husband and wife and division of property as ordered by court: Review of case acceptance — documents received & distributed — certificate prepared & verified — certificate prepared — certificate issued — filing

(2) Registration of other transfers: Case accepted (six workdays) — documents received & distributed (one workday) — first review (12 workdays) — second review (three workdays) — documents received & distributed (one workday) — certificate prepared & verified (six workdays) — certificate issued (one workday) — filing

8. Fees Payable:

Fee Amount Fee Basis
Housing Registration Fee Residential: RMB 80 per case for entities; RMB 50 per case for individuals. Non-residential: RMB 550 per case (50% concession for “Affordable Housing”) RMB 10 for each additional certificate. Suijia [2008] No. 174 Yuejia [2008] No. 169 Fagai Jiage [2008] No. 924 Yuejia [2002] No. 116 Suijia [2003] No. 104 Suijia Circular [2003] No. 387
Stamp Duty on Ownership Certificate RMB 5 per copy The rate shall be in accordance with the relevant provisions in documents issued by finance and tax authorities.
Deed Tax 3% of the appraised price The rate shall be in accordance with the relevant provisions in documents issued by finance and tax authorities.
Land VAT To be levied in accordance with the relevant national regulations; actual rates to be set by tax authorities. The rate shall be in accordance with the relevant provisions in documents issued by finance and tax authorities.
Land Transfer Fee Commercial properties: 35% of the benchmark land price of their grid points, plus 10% of route price for land plots in locations along streets.   Office properties: 30% of the benchmark land price of their grid points.   Residential properties: for private residential properties (excluding “Affordable Housing”, “Housing for the Needy”, and “Social Security Housing”), 3% of the benchmark land price of their grid points; for institutional residential properties, 30% of the benchmark land price of their grid points.   Industrial properties: for commercial infrastructure facilities and commercial warehousing land plots, 30% of the benchmark land price of their industrial grid points; for other industrial properties, 20% of the benchmark land price of their industrial grid points. For purchased public housing, 1% of the sale price.
Deed Tax on Land Transfer Fee 3% of the land transfer fee payable The rate shall be in accordance with the relevant provisions in documents issued by finance and tax authorities.

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