The housing tax rates for a home-use property can be divided into: 1.2% for a self-residential house or a house rented by a public-welfare less or and 1.5% for other home-use property, said the Local Tax Bureau of Taichung City Government.

Local Tax Bureau explains that a self-residential house is a housing property owned by an individual, not rented to others, and actually resided by himself or herself, his or her spouse or immediate family members. In addition, the individual, his or her spouse and minor children must not own more than three houses within the territory of the Republic of China (Taiwan).Meanwhile, a house rented out by a so-called “public-welfare less or” means that the house is owned by a person certified as a public-welfare less or by the competent authority of a special municipality or (county) city government where the house is located, and that the house is rented for home use to the low income family who has been recently issued the qualification letter for rent subsidy.

Local Tax Bureau points out that an individual whose house is not for self-residence but who wishes to save the house tax can choose to be a public-welfare less or (a landlord of love). To qualify, please apply to the Urban Development Bureau of Taichung City Government for an approval letter of public-welfare less or, and then use the letter to apply to the Local Tax Bureau for the house usage change to get a reduction of 0.3% in the housing tax rate.

If you have any questions about how to apply to be a public-welfare less or, please visit the website of Urban Development Bureau (http://www.ud.taichung.gov.tw) or call Tel:04-22289111 ext. 64630 for the Housing Management Division of Urban Development Bureau. For tax issues please call 04-22585000 ext. 1 for the call center of Local Tax Bureau.