Local Tax Bureau of Taichung City Governmentsaid thatthehouse taxis levied by monthaccording tothe actual housing usage at different applicable tax rates. In other words,the applicable housetax rates varydepending on how the house is used bythelessee. Local Tax Bureauexplained furtherthat if a house is rented forresidentialpurpose only, it shall be leviedat 1.2%home-userate; if it is for businessorbusiness-related purposes, it shall be levied with abusiness-userateof3%; if it is for non-residential andnon-business purposes, such ashospitals, clinics, offices forfreelanceaffairs, and cram-school classrooms, it shall be levied ata tax rateof2%. If the rentalproperty isforresidentialandnon-residential purposesat the same time, itshouse taxshall be levied respectively according to the areaactually utilized for homeuse (1.2%) and for non-residential purposes (3%or2%),butthelowesttaxableareafornon-residential purposesshall not be less thanone sixthofthewhole area.
Tax Bureau reminded the public that theapplicabletax rates vary greatly according totheuse of a rental property.For your owninterests, please applytothetax authorities as soon as possible when a rental property changesin its usage.