{
  "url": "https://classa.info/glossary/land-appreciation-tax",
  "title": "Land appreciation tax (China)",
  "description": "Chinese capital-gains-style tax on real-property disposals.",
  "oneSentenceAnswer": "Chinese capital-gains-style tax on real-property disposals.",
  "tldr": [
    "Chinese capital-gains-style tax on real-property disposals.",
    "Progressive rate (30–60%) on the appreciation between purchase and sale."
  ],
  "keyFacts": {
    "category": "Tax",
    "regionScope": "APAC"
  },
  "pageType": "glossary",
  "lastUpdated": "2026-04-01T00:00:00.000Z",
  "license": "CC BY 4.0 with attribution to Class A Atlas (https://classa.info).",
  "citation": "Source: Class A Atlas (https://classa.info/glossary/land-appreciation-tax), updated 2026-04-01T00:00:00.000Z."
}