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Churches and temples can be exempted from house tax

The Local Tax Bureau of Taichung City Government said that the owner of an ancestral hall exclusively for worship and a church and a temple for religious sermons, if registered as a Foundation, can apply for house tax exemption in accordance with Article 15-3 of the House Tax Act.
In addition, if the housing accommodation of a temple is provided for non-profit purposes, that is, it is offered free of charge, with donation from pilgrims at their own will, or with charge of management fees or cleaning fees, it is exempted from house tax, so is the library attached to an ancestral hall, a church or a temple, if it is provided for reading free of charge.
The Local Tax Bureau particularly emphasizes that only after the above-mentioned ancestral hall, church and temple has completed its registration as a Foundation or a temple can its owners apply for house tax exemption.
The Local Tax Bureau reminds the taxpayers eligible for house tax exemption to submit relevant documents to the local tax authorities within 30 days from the occurrence of such event. Any overdue application can only be approved from the following month.
  • Data update: 2018-11-19
  • Publish Date: 2012-11-20
  • Source: Local Tax Bureau
  • Hit Count: 180