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.
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.
A. The house tax shall be collected from the house owner.
B. 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. ）
C. 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.
D. 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.
E. Houses owned by trustee, the houses are still under trusteeship, and the house taxpayer is the house trustee.
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.
B. Classification of Houses tax rate
1.The House Tax Act article 5 was amended on June 4,2014. The local government is authorized to variate the rate in reference to the number of house an owner has.
Table for Housing Tax Rate(2023-2024)Category | Scope |
The City's Current Tax Rates(Implemented on July 1, 2022)
|
|---|
Houses used for residential purpose | For a house used for residential purposes by the owner Holding( less than 3 households in the whole country )or leased for public welfare purposes by a landlord registered with the local government as a charity. | 1.2 % |
|---|
For other houses used for residential purposes (Non-owner occupied home)*Note | Holding less than 5 households in the city | 2.4% per housing unit |
| The same as above | Holding less than 6 households in the city
| 3.6% per housing unit |
Houses used for non-residential purpose | For business use. | 3 % |
|---|
For operating a private hospital, a private clinic or a professional office. | 3 % |
Used for the operation of non-profit civil organization (For non-residential purposes and non-business. | 2 % |
Note: Unless otherwise stipulated by the law, the following housing units are taxed at a rate of 2.4%, and will not be included in the calculation of the number of housing units holding other non-owner-occupied houses for residential use in this City.
(1) Public houses used for residential purposes.
(2) Labor dormitories that have been issued documentary proof by the labor competent authority.
(3) For the student dormitory of a public school that is invested, built, and operated by a private entity and leased to the school as a student dormitory under an investment agreement entered between the said private entity and the agency-in-charge, and its ownership will be transferred to the government upon the expiry of the agreed operation period.
(4)In the case of a public-owned in-common house, provided that the house owner complies with the provisions of owner-occupied houses or premises rented for public-welfare purposes, the potential of the holding of ownership is not subject to this limitation.
(5)Dedicated to the parking of vehicles.
(6)If the builder holds a vacant residential house for sale and has not sold it within 3 years after the start of the housing tax. The same applies to those who have not sold their homes within 3 years after the enforcement of this self-governing ordinance after the usage license was issued or the construction was completed before June 30, 2022.
(7)The tax relief deadline for those who meet the requirements of Paragraph 1, Article 17 of the Rental Housing Market Development and Regulation Act during the rental period is following Paragraph 3, Article 18 of the same Act.
(8)For social housing constructed under Article 19 of the Housing Act during the construction period, the period of tax incentives shall be per the provisions of Paragraph 4, Article 22 of the same Act.
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 floor area.
3 . 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.
Table for Housing Tax Rate(2025)
House usage | Holding households | Statutory tax rate |
Lowest | Highest |
Houses used for residential purpose | For a house used for residential purposes by the owner | Holding less than 3 households in the whole country.(*) | 1.2% |
| Only own one house in the whole country and the current value is below a certain threshold.(**) | 1% |
| Leased for public welfare purposes by a landlord registered with the local government as a charity. | Non-restricted. | 1.2% |
| For other houses used for residential purposes(***) | For a house with a declared rental income reaching the local prevailing rental standard specified for Category 5 under Paragraph 1, Article 14 of the Income Tax Act, or for a jointly-owned house acquired through inheritance. | 1.5% | 2.4% |
| For a house for sale whose use is for residential purposes as stated in the Usage License held by the builder within two (2) years of the house tax becoming payable. | 2% | 3.6% |
| For other houses for residential purposes. | 2% | 4.8% |
Houses used for non-residential purpose | For a house used for doing business, or for operating a private hospital, a private clinic, or a professional office. | 3% | 5% |
| For a house used as the premises of a non-profit civil organization. | 1.5% | 2.5% |
*All the houses owned by a person, his/her spouse, and his/her minor children should be combined and counted as the number of residential purposes.
**The current value below a certain threshold and only own one house in the whole country is being formulated in accordance with the procedures prescribed by law.
***The tax brackets, the number of tax brackets, and applicable rates of the tax brackets for the differential tax rates shall be announced by the Ministry of Finance.
The last day of February of each year shall be the base date for the duty of paying house tax; the tax shall be assessed by the local competent tax authority based on the house tax registration data and is collected from May 1 to May 31 of each year, and the taxable cycle is from July 1 of the previous year to June 30 of the current year.
In the event of a change to the use of a house, the taxpayer shall report the change to the local competent tax authority at least forty (40) days in advance of the commencement of the collection period for each taxable year, except where the change has led to an increase in the amount of tax payable, the taxpayer shall report the change to the local competent tax authority at least forty (40) days in advance of the commencement of the collection period for the taxable year following such change. After the house tax has been assessed following such change, unless there are other changes to the house, no further such report is required. In the event of a change to the use of a house resulting in a decrease in the amount of house tax payable, if the taxpayer fails to report the change in time, the new tax rate will become applicable from the taxable year following the taxpayer’s report; where the change results in an increase of the amount of tax payable, the new tax rate will become applicable from the taxable year following the change, regardless of the taxpayer’s late or failure to report such change.
A. Tax Exemptions for Public Buildings No house tax shall be levied on public buildings used as:
1. Office buildings of government agencies at each level of government or local autonomous organizations, including houses provided to their employees.
2. Office buildings of military institutes and units including houses provided to their officers and men.
3. Detention house(s) and office building(s) of a prison as well as houses provided to the employees of the prison.
4. 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.
5. Research or laboratory houses of industrial, mining, agricultural, forestry, water conservancy, fishery, or stock-farming enterprises ( or institutes).
6. 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.
7. Houses for postal services, telecommunication services, railroad services, highway services, aeronautics, meteorological services, or harbor services including houses provided to their employees.
8. Places preserved as scenic spots or for housing of ancient relics, and shrines dedicated to the memory of sages and martyrs.
9. Buildings assigned by the government for housing poor people.
10. Houses used by government-operated enterprises to train retired officers and men for employment.
B. Tax Exemptions for Private Buildings No house tax shall be levied on any of the following private buildings:
1. 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.
2. 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.
3. 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.
4. Houses offered without cost to government organizations for public or military use.
5. 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.
6. 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.
7. 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.
8. Houses owned by an ouster-care institution.
9. A house which is for residential use and its current value is less than NT$100,000; but the value should be adjusted when the standard value is reappraised.
10.Warehouses of farmers, associations used exclusively for storage of public rice by each food administration, as attested to by competent authorities.
11.Houses owned by a trustee under the trusteeship duly authorized by the government, and directly used to carry out non-profit activities.
C. Tax Reductions The house tax shall be reduced by half levied on the following private houses:
1. Dwelling houses sold by the government to the common people at reduced prices.
2. Buildings owned by a factory duly registered according to law and used directly for production.
3. Warehouses and the houses used for testing purpose which are owned and used , association.
4. Houses of which more than 3O% but less than 50% of the floor area has been destroyed.
D. 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).
A. 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.
B. The taxpayer shall pay the house tax to the national treasury within one month after receipt of his tax bill.
C. 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.
D. 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.
E. 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.