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Main Content

House Tax

I. About the House Tax

The house tax shall be collected from the house owners as a kind of asset tax. Besides the normal configured housing structures, all other types of specially configured buildings intended for residential, business and working use, such as loft buildings or other odd-shaped warehouses, fuel tanks or gas stations are also subject to house tax.

II. Tax Scope

The house tax shall be levied on all houses attached to land and on such other buildings, which enhance the utility value of these houses.

III. Taxpayers
  • The house tax shall be collected from the house owner.
  • Where a right of Dien* exists, the house tax shall be collected from the Dien-holder.
    (*According to the ROC Civil Code, Dien is a form of lease for a maximum period of 3O years or less. The Dien-holder takes possession of another person's real estate and has the right to use it and enjoy the income therefrom.)
  • Where a house is jointly owned by more than one person, the house tax shall be collected from the joint owners who shall designate one of themselves to pay the tax on their behalf. In case no one is designated to pay the tax, the present occupant or user shall pay on behalf of the joint owners. In a case where the house tax paid by the present occupant or user exceeds the obligation he is to meet, he has the right to request the other joint owners to refund to him the excess amount he has paid.
  • In a case where the whereabouts of the house owner or Dien- holder referred to above is unknown, or if he is not domiciled in the locality where the house is situated, the house tax shall be paid by the manager or present occupant of the house. In a case where the house is rented, the house tax shall be paid by the tenant and deducted from the rent payable to the owner.
  • Houses owned by trustee, the houses are still under trusteeship, and the house taxpayer is the house trustee.
IV. Tax Rates

A. Calculation of Housing Tax The house tax is not levied based on the building cost or market value, but is based on the current value of standard price an applicable tax rate, which is calculated by the formula below,The standard house price × size (acreage) × (1 - an applicable depreciation rate × the years of depreciation) × an adjustment rate based on the level/class of street or road × an applicable tax rate =payable house tax.

Classification of Houses Max. Rates Min Rates Actual Rates Enforced
Houses for residential purposes 2% 1.2% 1.2%
Houses for business purposes 5% 3% 3%
Houses for private hospitals, professional offices & the premises of non-profit civil organizations 2.50% 1.50% 2%

2. A house that serves as residential and non-residential purposes at the same time, shall have the actual tax levy calculated based on the actual size/acreage used as residential and non-residential purposes. But for non-residential purpose, tax shall be levied at no less than one-sixth of the total house area. 3. Spaces served as a parking lot for vehicles or bomb shelter purposes as indicated in the house usage license. Modification made to such places for other usage without proper authorization are subject to tax levy based on the following classification,

Classification Applicable tax rate
Residential purposes Levied at 2% of the current assessed value.
Business purposes Levied at 5% of the current assessed value.
Non-residential & non-business Levied at 2.5% of the current assessed value.

4. When a house has changed its usage or purposes, it shall be reported promptly. For instance, house changes from residential to a commercial purpose or vice versa. The report for change of house purposes filed after the 16th of the month will be subject to the previously designated tax rate for the current month, but if reports were filed on or before the 15th of the month, then the new tax rate will be in effect from the current month.

V. Exemptions and Reductions
A. Tax Exemptions for Public Buildings
No house tax shall be levied on public buildings used as:
  • Tax Exemptions for Public Buildings
    No house tax shall be levied on public buildings used as:
    • Office buildings of government agencies at each level of government or local autonomous organizations, including houses provided to their employees.
    • Office buildings of military institutes and units including houses provided to their officers and men.
    • Detention house(s) and office building(s) of a prison as well as houses provided to the employees of the prison.
    • School buildings, hospital buildings, and office buildings of a public school, hospital, social (educational or academic research) institute or institute providing public relief as well as houses provided to their employees.
    • Research or laboratory houses of industrial, mining, agricultural, forestry, water conservancy, fishery, or stock-farming enterprises ( or institutes).
    • Warehouses of the Food Administration and the Salt Administration, as well as the plant buildings and office buildings of state-owned monopolies and government-run waterworks.
    • Houses for postal services, telecommunication services, railroad services, highway services, aeronautics, meteorological services, or harbor services including houses provided to their employees.
    • Places preserved as scenic spots or for housing of ancient relics, and shrines dedicated to the memory of sages and martyrs.
    • Buildings assigned by the government for housing poor people.
  • Tax Exemptions for Private Buildings
    No house tax shall be levied on any of the following private buildings:
    • School buildings and the office buildings owned by a private school or an academic research institute that has been duly registered as a non-profit foundation.
    • Houses owned by a non-profit institution and directly used to carry out the activities of the private charitable institution that has been duly registered as a non- profit foundation.
    • Houses owned by Shrines used exclusively for ancestral worship, or churches and temples used by religious groups for religious services that has been duly registered.
    • Houses offered without cost to government organizations for public or military use.
    • Office(s) owned by a non-profit service organization, whose establishment has been duly authorized by the government. A club that service to people of the same trade, the same ancestry, from the same country, or classmates beyond this restriction.
    • Houses for stock farming, greenhouses for cultivating agricultural products and operation buildings for growing rice seedlings, places of agriculture reproduction, water pumps, kilns for smoking tobacco, dry machines for rice and tea leaves, for storing agricultural machines and dung heaps, and so on.
    • Houses of which more than 50% of the floor area has been destroyed by a disaster(s), and which must be repaired before they are usable.
    • Houses owned by an ouster-care institution.
    • A house which is for residential use and its current value is less than NT$100,000; according to the standard values of houses, the amount should be adjusted when the standard value is adjusted.
    • Warehouses of farmers, associations used exclusively for storage of public rice by each food administration, as attested to by competent authorities.
    • Houses owned by a trustee unde
  • Tax Reductions
    The house tax shall be reduced by half levied on the following private houses:
    • Dwelling houses sold by the government to the common people at reduced prices.
    • Buildings owned by a factory duly registered according to law and used directly for production./li>
    • Warehouses and the houses used for testing purpose which are owned and used by a farmers, association.
    • Houses of which more than 3O% but less than 50% of the floor area has been destroyed.
  • The reduction shall be decided after due investigation by the competent tax- collecting agency upon receipt of a report made by the taxpayer concerned within 30 days of the date of occurrence of the disaster(s).
VI. Other & Penalty Provisions
  • The house tax shall be collected yearly. In a case where a house is newly built, rebuilt, or expanded, the house tax shall be levied thereon according to the months remaining in the completion year. However, no house tax shall be levied for any period shorter than one month.
  • The taxpayer shall pay the house tax to the national treasury within one month after receipt of his tax bill.
  • In a case where the taxpayer takes exception to the amount of his tax due, he shall file a request for reexamination within 30 days after notification. In a case where the taxpayer again takes exception to the amount of the tax as re-calculated by the tax-collecting agency, he may petition the competent government authorities for remedy and, if necessary, file an administrative suit.
  • In a case where the failure of a taxpayer to declare the current value of his house within the set time limit leads to tax evasion, he shall be subject to, besides being liable to pay the tax payable, a fine which is no more than double the amount of the tax payable.
  • If a house taxpayer falls into arrears, but pays his tax within 30 days after the due day, he is subject to a surcharge for belated payment at one percent of his house tax payable for every 2 days in arrears. Where no payment of the tax is made after the 30-day period, the case shall be referred to the court for forcible enforcement.
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