Whether mobile homes need to pay property tax depends on their usage and ownership. If a mobile home is used in a fixed location and used for production, operation, office or residence, and the property belongs to a certain unit or individual, then the unit or individual shall bear the obligation to pay property tax.
Definition and collection of property tax
Property tax is a property tax levied on property owners with houses as the tax object. The collection scope mainly includes commercial properties in cities, county towns, towns and industrial and mining areas. If an individual rents out his own property to obtain rental income, this part of the property is also within the taxable scope.
Tax treatment of different types of mobile homes
Mobile home for self-use: If the mobile home is for self-use, the property tax shall be calculated according to its original value.
Mobile home for rent: If the mobile home is rented out, the rental income shall be used as the basis for tax calculation.
Relevant legal provisions
According to Article 2 of the "Provisional Regulations on Property Tax of the People's Republic of China", property tax shall be paid by the property owner. For mobile homes, if the property rights belong to a certain unit or individual, then the unit or individual shall bear the obligation to pay property tax.
