Finance and Local Tax Bureau, Tainan CityHouse Tax
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, other odd-shaped warehouses, or gas stations are also subject to house tax.
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.Taxpayers
- The house tax shall be collected from the house owner.
- For a right-of-use house with superficies registered on the land thereof, the house tax shall be collected from the holder of such right-of-use.
- Where a right of Dien exists, the house tax shall be collected from the Dien-holder.
- 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. A person who pays the house tax on behalf of the joint owners shall have the right to claim compensation from the other joint owners for the amount of tax in excess of his share of the tax.
- 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.
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 and applicable tax rate. The payable house tax is calculated by the formula below: the standard value of house per square meter × size (square meter) × (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.
B.Classification of Houses tax rate
Amendments to House Tax Act were promulgated on January 3rd, 2024 by President and implemented on July 1st, 2024.
House tax shall be levied according to the current value of the house at the following rates:
House tax rate table (from July 1, 2024)
| House usage | Statutory tax rate | The City's Current Tax Rates | ||||
| 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% | |||||
| 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% | ||
| More than 1 year and within 2 years of the imposition of house tax | 2.2% | |||||
| More than 2 years of the imposition of house tax | 2%-4.8% | More than 2 years and within 3 years of the imposition of house tax | 2.8% | |||
| More than 3 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&6: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 1,526,900 NTD and only own one house in the whole country.
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.
