“Should I pay the house tax for a farmhouse built on my own agricultural land?” is a question often raised by our citizens. Local Tax Bureau of Taichung City Government explains that farmhouses can be broadly divided into two categories: the ones for residence use and the others for agricultural use.Only those farmhouses that comply with the provisions of Item 6, Paragraph 1, Article 15 of House Tax Act can be exempted farmhouse tax. This provision reads, "Buildings for stock farming, greenhouses for cultivating agricultural products, operation buildings for growing rice seedlings, places of artificial reproduction, water pumps, kilns for smoking tobacco, dry machines for rice and tea leaves, warehouse for storing farming machines and dung heaps.” If a farmhouse is vacant or for residence use or for other usages than those specified above, its owner should pay house tax levied based on different rates in accordance with its actual usage.

Local Tax Bureau of Taichung City Government reminds people that if your house meets the above exemption rules, please apply for tax exemption or reduction to the Local Tax Bureau within 30 days from the date of occurrence. If your house changes its usage (such as for business use, home use, or not in use), you should also declare that to the Local Tax Bureau as well to protect your own rights.

If you have any tax-related questions, please call toll-free service hotline 0800-086969 or 04-22585000 ext. 1 for the call center of Local Tax Bureau.