The preferential land value tax rate for self-residential house can only be applied for by the landowner, his/her spouse or immediate family members, if he/she or his/her immediate family members own the house, have registered their household there, do not rent out the house to others, or use it for business purposes, said the Local Tax Bureau of Taichung City Government.

For example, Mr. Xie filed in early March an application to the Local Tax Bureau for the preferential land value tax rate for his self-residential house located on Chen Ping section, Beitun District, Taichung City. It was found that the house is not rent out to others or used for business purposes but the house belongs to his older brother (i.e. collateral relatives). Thus, Mr. Xie is not granted with the preferential land value tax rate for his self-residential house.

Local Tax Bureau also reminded that citizens who are qualified for the preferential land value tax rate for self-residential house but have not yet applied for it please do remember to apply for it on or before September 22, so as to enjoy the benefit in the year of application; otherwise, the preferential tax rate will start to apply only the next year.

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.