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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
House Tax Act
Article 15
Content:
House tax is exempted for private houses in any of the following situations:
1. School buildings and office buildings owned by a private school or an academic research institute on record with the competent authority and duly registered as a non-profitable organization.
2. Houses owned and directly used for its activities by a private charitable institution on record with the competent authority and duly registered as a non-profitable organization.
3. Shrines owned by clansmen organization and used exclusively for ancestral worship, or churches and temples owned and used by religious groups for religious service, provided such organization or group has been duly registered as a non-profit foundation or temple.
4. Houses offered free of charge to government organizations for public or military use.
5. Offices owned and directly used by a non-profit organization whose establishment has been duly approved by the government, However, the above situation does not include any organization that limits its services to the people of same trade, the same locality, schoolmates or clansmen, unless it is a labor union registered according to Labor Union Law and has been approved for exemption by special municipality, county, or city government through local tax authority.
6. 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.
7. Houses of which more than 50% of floor area has been destroyed in a disaster and which must be repaired before they become usable.
8. Houses owned by a judicial protection institution.
9. Houses for residential use with current value under NT$100,000; the current value of the house will be adjusted by the unit of NT$1,000 according to its reassessed standard value as provided in the second paragraph of Article 11 herein; value adjustment of less than one unit will be treated as one unit. 
10. Warehouses owned by farmers’ associations used exclusively for storage of public grains by the food administrations as attested by the competent authorities.
11. Houses acquired based on a trust deed by a charitable trust and used for non-profit business, provided the establishment of such trust has been approved by the competent authorities. 
House tax is reduced by half for private houses in any of the following situations:
1. Houses sold by the government to people at reduced prices.
2. Buildings owned by a duly-registered factory and used directly for production.
3. Warehouses and houses used for testing purposes which are owned and used by a farmers’ association as attested by the competent authorities.
4. Houses of which more than 30% but less than 50% of floor area has been destroyed in a disaster.
For houses that are entitled to house tax exemption or reduction pursuant to Items 1 ~ 8, 10 and 11 of the first paragraph and the second paragraph hereof, the taxpayer should report to the local tax authority in thirty (30) days after the occurrence of the exemption or reduction event for investigation and determination.
If the taxpayer did not file for tax exemption or reduction according to the time period prescribed above, the tax exemption or reduction, if applicable, will begin from the month of filing.
Visitor:2  Update:2018-04-23

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