Comprehensive real estate holding tax: rate band for individuals with up to two homes
Kept as its own series because the heavy rates for larger holdings are a different structure, and because the band matters more than the top rate: an ordinary owner sits near the bottom of it, not the top. In a holding-period model this is a recurring annual cost, so an error here compounds over every year of the projection rather than appearing once.
- Applies to
- Individuals holding two homes or fewer, on the housing portion of the tax
- Review cadence
- Checked once a year
What we have recorded
- 2026-10-110.5–2.7% by tax base
Progressive by tax base for an individual holding two homes or fewer. The tax base is the aggregate published price less the deduction, multiplied by the fair market value ratio — so the effective rate against market value is materially lower than the headline. Companies and larger holdings are taxed under a separate structure.
Comprehensive Real Estate Holding Tax Act
One reading so far. This becomes a history the first time the figure moves while we are watching — which is the part that cannot be reconstructed later.
Guides that depend on this figure
When this figure moves, every guide above needs the same edit. That is why it is tracked here rather than copied into each one.