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House Tax

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

  1. The house tax shall be collected from the house owner.
  2. Where a right of Dien exists, the house tax shall be collected from the Dien-holder.
  3. 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 owner. 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 owner to refund to him the excess he has paid.

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 tenant shall pay on behalf of the house owner and subtract from rental fee.

According to the ROC Civil Code, Dien is a form of lease for a maximum period of 30 years or less. The Dien-holder takes possession of a person's real estate and has the right to use it and enjoy any rental income. The house tax shall be paid by the tenant and deducted from the rent payable to the owner.

Tax Rates

House tax shall be levied according to the current value of the house at the following rates:

  1. Houses used for residential purposes: For a house used for residential purposes by the owner or leased for public welfare purposes by a landlord registered with the local government as a charity, the rate shall be 1.2 percent of the current value of the house; for other houses used for residential purposes, the rate shall not be lower than 1.5 percent nor higher than 3.6 percent of the current value of the house. The local government may stipulate different rates based on the number of houses a person owns.
  2. Houses used for non-residential purposes: For a house used for doing business ,or for operating a private hospital, a private clinic or a professional office, the rate shall not be lower than 3 percent nor higher than 5 percent of the current value of the house; for a house used as the premises of a non-profit civil organization, the rate shall not be lower than 1.5 percent nor higher than 2.5 percent of the current value of the house.
  3. For a house used for both residential and non-residential purposes, the house tax thereon shall be levied at the applicable rates based on the area of the house used for residential and non-residential purposes, respectively. However, the taxable area for non-residential purposes shall not be less than one-sixth of the total area of the house.
  4. The actual rates enforced in the city of Tainan are listed in the following table.
Category Scope Tax Rate
Houses used for residential Purpose For a house used for residential purposes by the owner 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. 1.5%
Houses used for non-residential Purpose 1.For doing business. 3%
2.For operating a private hospital, a private clinic or a professional office. 3%
3.For the premises of a non-profit civil organization. 2%

 

Publisher:Finance and Local Tax Bureau, Tainan City
Update time: 2018-06-13 22:15:00

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