| I. Introduction The house tax is a property tax levied on owners of house during the ownership of the house. The so called house includes generally accepted house and other buildings in special shapes for residence, office, and business operation attached to land such as house with mezzanine and all shapes of warehouse, oil tank, gas station, etc. II. House Tax shall be levied on all house owners House tax is a property tax levied on owners of house during the ownership. The taxpayers include: 1. House: buildings attached to land and are used for residence, office, or business operation. 2. Buildings which enhance the utilization value of the house: buildings attach to a house such as elevator, fire escape stair, central air conditioning, garage, etc. Deadline: 1. May 1 to May 31 of each year, to be levied by local taxation authorities. Payment exceeding the deadline shall be charged of a 1% overdue fine for every two days of payment delay, the maximum fine is 15%. 2. Houses which are newly built, added, or innovated shall be levied based on monthly ratio. Less than one month is not taxable. III. House tax rate and calculation 1. Tax Payable＝ Current Value of the House × Tax Rate 2. Identification of current value of the house (1) Tax obligator shall report the housing tax registration information and usage related condition within 30 days of the completion of the house at local taxation authorities. (2) Tax obligator shall be notified of the current value of the house by taxation authorities based on the House Standard Price assessed by Real Estate Assessment Commission upon receiving the report. (3) In the event of dissent, tax obligator shall apply for re-assessment with all the needed documents within 30 days of receiving the notification form of assessment of current value of the house. 3. Assessment procedures for assessing house value To be assessed by Real Estate Value Assessment Commission of each municipality, county, or city. The Commission is composed of related personnel of each municipality, county, and city, architecture professionals, and representatives dispatched by legislature authorities and private organizations. 4. Assessment standards (1) Based on materials of the house to classify types and levels. (2) Durability and depreciation of each type of housing. (3) Housing supply and demand condition in the neighborhood, traffic condition, and comparison of housing trading price of different location deducting land value. 5. Tax rate
Classification of Houses |
Legal Tax Rate |
Actual Rate |
Minimum rate |
Maximum rate |
Residence |
Residence |
1.2% |
2% |
1.2% |
Self-use residence |
1.2% |
Non-residence |
Business |
3% |
5% |
3% |
Private hospital, clinic, office, and private organization |
1.5% |
2.5% |
2% or 1.5% |
Remarks |
1. In the event of adjustment of actual rate in each county/city, the actual rate shall be adjusted accordingly. 2. Actual rate for private hospital, clinic, and office in Taoyuan County and Yilan County is 2%, and 1.5% for private organization. 3. The actual rate for non-residence, non-business operation houses in Hsinchu County, Pingdong County, Jiayi City, Kinmen County, and Lienchiang County is 1.5%. 4. Actual rate for houses in Taipei City altered to other usages with usage license specifying usage purposes of parking space or air raid shelter and are not legally approved of usage alteration shall be levied a 2% house tax rate for residence, 5% for business operation, and 2.5% for non-residence, non-business operation houses. | |