According to the website of the Shanghai Municipal People's Government on December 20, the Shanghai Municipal Government issued Notice No. 63 (2023) to clarify that after evaluation, the validity period of the Implementation Regulations of Shanghai Urban Land Use Tax (2019) No. 6) has been extended to December 31, 2028.
The Regulations on the Implementation of the Urban Land Use Tax in Shanghai make it clear that the urban land use tax in Shanghai is divided into five tax brackets according to different regions: (1) Regions within the inner ring road: one to three levels; (2) Areas outside the inner ring line and within the outer Ring line: Level 2 to Level 4; (3) Areas outside the Outer Ring Line: Level 3 to 5. The tax standard of each tax grade area is as follows: the annual tax of the first-level area is 15 yuan per square meter; Secondary area, annual tax of 10 yuan per square meter; Third level area, annual tax of 6 yuan per square meter; Level 4 area, annual tax of 3 yuan per square meter; The annual tax of the five-level area is 1.5 yuan per square meter.