---
title: "Land appreciation tax (China) — Class A Atlas glossary"
description: "Chinese capital-gains-style tax on real-property disposals."
canonical: https://classa.info/glossary/land-appreciation-tax
pageType: glossary
lastUpdated: 2026-04-01T00:00:00.000Z
license: "CC BY 4.0 with attribution to Class A Atlas (https://classa.info)."
---

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

## TL;DR

- 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](/glossary/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](/topics/cross-border-expansion) occupiers can translate quickly.

---

Citation: Source: Class A Atlas (https://classa.info/glossary/land-appreciation-tax), updated 2026-04-01T00:00:00.000Z.