Article 5 of the House Tax Act has been amended to raise the tax rate for non-residential houses to 1.5% ~ 3.6%, but that for self-residential houses remains at 1.2%.

To qualify for a self-residential house, the house must meet three criteria: (1) the house is for the self-residential purpose and is not rented out; (2) the house is resided by the house owner, his/her spouse and/or relatives of direct lineage; and (3) the number of houses in Taiwan owned by the house owner, his/her spouse and minor children does not exceed 3.

Local Tax Bureau of Taichung City Government reminds people that if you have constructed or acquired (inherited, bought, sold, received, donated ......) a new house and meet the above-mentioned 3 criteria, please take the initiative to apply to the tax authority of your domicile for the preferential tax rate for self-residential houses, which will be approved only after the tax authority examines your house. Moreover, if you sell a house or houses and begin to meet the criterion of retaining three houses or less, you must also apply for the preferential tax rate to get the qualification.

If you have any questions, please call 0800-086969 (toll-free) or 04-22585000 ext. 1 for the call center. We at the Local Tax Bureau are always happy to answer your questions.