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 is levied on the house-owner; for houses with land use rights, the tax is levied on the holder of such rights; in cases of house set with Dien right, the tax is levied on the Dien-holder. For jointly owned houses, the tax is levied on the joint owners, with one owner presumed to pay; if no presumption is made, the current resident or user shall pay on behalf of the owners.
B. In the case of tax payment on behalf of the joint owners as mentioned in preceding paragraph, the portion of the tax beyond the payer’s responsibility can be claimed from other co-owners.
C. If the address of the house-owner, holder of land use rights, or Dien -holder is unknown or not residing at the house, the tax shall be paid by the manager or current resident. If rented out, the lessee is responsible for payment, deductible from rent.
D.For houses that have never had ownership registered and the owner is unknown, the house tax is levied on the person listed as the constructor on the license of permit; if no license of permit exists, it's levied on the person listed on the construction license; if no construction license exists, it's levied on the current resident or manager.
E.If the house is trust property, the trustee shall be the taxpayer of the house tax during the existence of the trust relationship. If there are two or more trustees, the provisions of Paragraph 1 regarding jointly owned houses in the first paragraph shall apply.
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 July 1,2024. The local government is authorized to variate the rate in reference to the number of house an owner has.
Table for Housing Tax Rate(2025)| House usage | Statutory tax rate | The City's Current Tax Rates(Implemented on July 1, 2024) |
Holding households | Tax rate |
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% | 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% | Only own one house in the whole country | 1% |
| Leased for public welfare purposes by a landlord registered with the local government as a charity. | 1.2% | Non-restricted | 1.2% |
For a house used for non-residential purpose by the owner | Item 2: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% | Holding less than 4 households in the whole country | 1.5% |
| Holding 5 to 6 households in the whole country | 2.0% |
| Holding more than 7 households in the whole country | 2.4% |
Item 3:For a house for sale whose use is for residential purposes as stated in the Usage License held by the builder. | Within 2 years of the imposition of house tax | 2%～3.6% | Within 1 year of the imposition of house tax | 2.0% |
| More than 1 year and within 2 years of the imposition of house tax | 2.4% |
More than 2 years of the imposition of house tax | 2%～4.8% | More than 2 years and within 4 years of the imposition of house tax | 3.6% |
| More than 4 years and within 5 years of the imposition of house tax | 4.2% |
| More than 5 years of the imposition of house tax | 4.8% |
Item 4:For other houses for residential purposes. | 2%～4.8% | Holding less than 2 households in the whole country | 3.2% |
| Holding 3 to 4 households in the whole country | 3.8% |
| Holding 5 to 6 households in the whole country | 4.2% |
| Holding more than 7 households in the whole country | 4.8% |
Item 5:Houses that are not related to the above descriptions. | In accordance with the provisions of Item 2：1.5% |
| In accordance with the provisions of Item 3 or 4：2% |
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% | 3% |
| For a house used as the premises of a non-profit civil organization. | 1.5%～2.5% | 2% |
*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 1,777,400 TWD and only own one house in the whole country.
***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. Public housing provided to the following categories of users shall be exempt from house tax:
1. Office buildings of government agencies at all levels and local self-governing agencies, including their staff dormitories.
2. Office buildings of military units and their barracks.
3. Prisons, detention centers, and their office buildings and staff dormitories.
4. School buildings, hospital facilities, office buildings of social education and academic research institutions, relief organizations and public welfare institutions and their staff dormitories.
5. Buildings used for research or experimentation by industrial, mining, agricultural, forestry, water conservancy, and fisheries and animal husbandry institutions.
6. Warehouses of grain authorities, salt warehouses of salt authorities, factory buildings and office buildings used by public sales enterprises and government-operated water supply plants..
7. Buildings and staff dormitories used by postal, telecommunications, railway, highway, aviation, meteorological, and port industries for their own business operations.
8. Temples and monuments of historical significance and memorials to ancestors and martyrs.
9. Housing provided by the government for poor household.
10. Buildings used by government agencies for organizing businesses to assist in the employment of retired and discharged servicemen.
B. Private houses that meet any of the following circumstances are exempt from house tax:
1. Private schools and academic research institutions that have been registered and have completed registration as foundations shall have their own buildings used for school buildings or offices.
2. Houses owned by a registered nonprofit private charitable relief enterprise having completed registration as a foundation, and directly used for the purpose of charitable relief.
3. Ancestral halls dedicated to worship, churches and temples used by religious groups for preaching or missionary purposes. However, this is limited to those having completed registration as foundations or temples, and the houses must be self-owned.
4. Houses provided free of charge for government agencies' public use or for military purposes.
5.Public welfare organizations that are not for profit and have been approved by the government have their own buildings for office use. However, the organizations whose beneficiaries are trade union members, fellow villagers, classmates or kinship will not be exempted from the tax, unless the union formed in accordance with the Labor Union Act has been granted the exemption by the local competent tax authority with the approval from the municipal or county (city) government.
6. Houses specifically for raising poultry and livestock, greenhouses for cultivating agricultural products, operating rooms for rice seedling nurseries, artificial breeding farms, water pump station; houses specifically for farmers' personal use such as tobacco smoking rooms, rice and tea drying machine rooms, agricultural machinery storage warehouses, and compost sheds.
7. Houses that have been significantly damaged in major disasters, with damages accounting for not less than 50 percent of the total area, and must be repaired before they can be used.
8. Houses owned by judicial protection organizations.
9. Residential houses with current value not more than NT$100,000 each owned by a natural person, limited to three houses nationwide. However, if the standard values of houses are reassessed according to the provisions of Paragraph 2, Article 11, the adjustment will be made on the basis of the reassessed standard values. The adjustment is calculated in unit of NT$1,000. If it is less than NT$1,000, it is calculated as NT$1,000.
10.Warehouses owned by farmer’s associations, specifically for storing public grain by food administration as certified by the competent authority.
11. Houses acquired by the trustee of a public welfare trust, established with the permission of the competent authority, due to the trust relationship and directly used for public welfare activities.
C. Private houses meeting any of the following conditions shall be subject to a fifty percent reduction in house tax:
1. Civilian housing allocated and sold by the government at a fair price.
2. Self-owned houses legally registered as factories for direct production use.
3. Warehouses and inspection sites owned by farmer’s associations for their own use, as certified by the competent authority.
4. Houses significantly damaged in major disasters, with damages accounting for not less than thirty percent but less than fifty percent of the total area.
D.Taxpayers benefiting from the reductions specified in Subparagraphs 1 to 8, 10, 11 of Paragraph A, and the provisions of the preceding paragraph shall report to the local tax authorities no later than 40 days before the commencement of house tax collection period. Failure to report on time shall result in the application starting from the subsequent collection period after the report. Once the reason for the reduction has been approved and remains unchanged, no further report is required.
E.For residential houses with a current value of not more than NT$100,000 owned by a natural person, if the total number exceeds three houses nationwide, the owner shall report to the local tax authorities no later than 40 days before the commencement of the house tax collection period to designate which houses will be subject to the provisions of Subparagraph 9, Paragraph A. Failure to report on time shall result in exemption starting from the subsequent collection period after the report. If the number of holdings remains unchanged after approved, no further reporting is required.
F.Before July 1, 2024, natural persons who have owned more than three residential houses nationwide with a current value of not more than NT$100,000 should report to the local competent tax authority before March 22, 2025 for the applicable determinedouses specified in Subparagraph 9, Paragraph A; if the report is not made by the due date, the local competent tax authority shall make a preferential decision for them.
G.Regulations on the determination of the number of private houses applicable of Subparagraph 9, Paragraph A, the report procedures in the preceding two paragraphs, the preferential selection method in the preceding paragraph and other related matters shall be prescribed by the MOF.
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.