Chinese capital-gains-style tax on real-property disposals.

Chinese capital-gains-style tax on real-property disposals.
Progressive rate (30–60%) on the appreciation between purchase and sale.

Land appreciation tax (China)

Tax · APAC

Short definition

Chinese capital-gains-style tax on real-property disposals.

Full definition

Progressive rate (30–60%) on the appreciation between purchase and sale. Major friction on Chinese Class A asset trades. Paid by seller; affects net yield assumptions for foreign buyers.

Why this matters for Class A leasing

Land appreciation tax (China) is part of the tax vocabulary that institutional Class A occupiers, landlords, and advisers use across APAC markets. Understanding it correctly affects how you read lease documents, model occupancy economics, and benchmark deal terms across cities. Class A Atlas tracks the APAC definition alongside the global standard so cross-border occupiers can translate quickly.

Chinese capital-gains-style tax on real-property disposals.

Chinese capital-gains-style tax on real-property disposals.
Progressive rate (30–60%) on the appreciation between purchase and sale.

Land appreciation tax (China)

Tax · APAC

Short definition

Chinese capital-gains-style tax on real-property disposals.

Full definition

Progressive rate (30–60%) on the appreciation between purchase and sale. Major friction on Chinese Class A asset trades. Paid by seller; affects net yield assumptions for foreign buyers.

Why this matters for Class A leasing

Land appreciation tax (China) is part of the tax vocabulary that institutional Class A occupiers, landlords, and advisers use across APAC markets. Understanding it correctly affects how you read lease documents, model occupancy economics, and benchmark deal terms across cities. Class A Atlas tracks the APAC definition alongside the global standard so cross-border occupiers can translate quickly.