Land Value Tax – Preferential Tax Rate for Self-Use Residence
Tips for Tax Saving：
Eligibility, 3 Requirements, 2 Restrictions
3 Requirements
Landowner, his/her spouse, or his/her immediate family members have household registration at the land.
The land is not for leasing or business use.
The house building on the land must be owned by the landowner, his/her spouse, or his/her immediate family members.
2 Restrictions
The landowner, his/her spouse, and his/her dependent minors are limited to own one land.
The urban land area is not over 300 square meters (90.75 pings). The non-urban land area is not over 700 square meters (211.75 pings)
Application Deadline:
Apply before September 22, the preferential tax for self-use residence is applicable for that year.
Apply after September 22, the preferential tax for self-use residence is applicable for next year.
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House Tax – Preferential Tax Rate for Self- Residential House
Tips for Tax Saving：
1.For individual-owned residential houses that simultaneously meet the following conditions and are used for owner-occupied residential purposes, they are subject to an applicable tax rate of 1.2%:
(1)The house is not rented out or used for business purposes.
(2)The house is used for actual residential purposes by the owner, his or her spouse, or relatives of direct lineage, and completion of the household registration at the house address.
(3)The total number of houses nationwide owned by the owner, spouse, and minor children does not exceed three.
2. If the owner, spouse, and minor children only own one house nationwide, meet the owner-occupied requirements, and the current value of the house is below a certain threshold, apply a tax rate of 1%.
Application Deadline:
Submit an application 40 days prior to the tax levy (i.e., March 22) and meet the owner-occupied conditions that can be applied for the current period. For late declarations, the preferential tax rate will be applied from the next period.
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Vehicle license tax- Disabled people can be tax-exempted
Tips for Tax Saving：
Requirements of tax exemption
1.People with disabilities who have a driver's license:
(1)For people who hold a disability certificate and a driver's license, and the disabled person has a vehicle, the application is limited to the disabled person's vehicle.
(2)If the people with disabilities have a driver's license but do not own a vehicle, they can use a vehicle owned by their spouse or a relative within the second degree of kinship from the same household registration.
(3)Each person with a disability is limited to one vehicle.
2.People with disabilities who do not have a driver's license:
(1)For those who do not have a driver's license due to their disability, they may use a vehicle that is owned by themselves, their spouse, a relative within the second degree of kinship in the same household, or a court-appointed guardian or assistant, provided the vehicle is for the use of the disabled person.
(2)Each person with a disability is limited to one vehicle.
3.Tax Exemption Limit:
The tax exemption is subject to the limits of total cylinder displacement volume, of which are under 2400cc, or horsepower as 262 HP or 265.9 PS as a must. It should be charged if any exceeding part being shown.
Application Deadline:
Vehicle owners who meet the criteria for the vehicle license tax exemption for people with disabilities are advised to apply to the local tax authority as soon as possible. Once approved, the tax exemption will be applied immediately.
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