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Higher House Tax for Higher Floors

Home-buyers prefer higher floors in a building for better landscape and air quality. However, they need to pay higher house tax each year, said the Local Tax Bureau of Taichung City Government.

It is because the house tax is calculated based on the present value of a house, which consists of the standard house price, the depreciation rate, and the location adjustment factor. One of the important factors affecting the standard house price is the number of floor layers of a building. Usually, the more the floor layers, the higher the standard house price. Thus, a home-buyer will pay higher house tax for a residence of the same size in a high-rise building than a townhouse located on the same street, reminded the Local Tax Bureau.

Local Tax Bureau also reminded home-buyers to change the usage of their property to residential use if the user license states otherwise (like the use as an office or a shop), because it helps to reduce the tax rate from 2.0% to 1.2%.

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.
  • Data update: 2018-11-19
  • Publish Date: 2014-05-12
  • Source: Local Tax Bureau
  • Hit Count: 391