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Most Preferential House Tax Rate of 1.2% Applicable to Owner-occupied Residence

(Taichung News) According to Local Tax Bureau, Taichung City Government, owner-occupied residences may be taxed at residential purpose rates (1.2%), while the determination of house tax rate at residential purpose rates is different to that of the land value tax, where moving-in registration is not a prerequisite. Individually owned houses can be deemed to be owner-occupied residences when conforming to the 3 following criteria:
1. It is not for rent.
2. It is the actual residence of the applicant, spouse or immediate family members.
3. The total number of houses owned by the applicant, spouse and minor children in the country is limited to 3.

The bureau reminded that if your house is newly acquired (constructed by yourself, inherited, traded, gifted), or it has been converted to an owner-occupied residence, and if your house conforms with the abovementioned owner-occupied residence criteria, you may apply to the local tax authority where the house is located within 30 days of acquiring the house or usage conversion; once the application is reviewed and approved by the tax authority, you will be able to enjoy preferential owner-occupied residence house tax rate. On the other hand, those who have sold houses and as a result have become compliant with the criterion that "the total number of houses owned by the applicant, spouse and minor children in the country is limited to 3" will qualify as an owner-occupied residence, therefore they may apply for the preferential house tax rate as well.

For further information, please call the toll-free service hotline 0800-000321, our staff will be glad to assist you.
  • Data update: 2019-05-16
  • Publish Date: 2019-05-08
  • Source: Local Tax Bureau
  • Hit Count: 653