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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 5
Content:
House tax shall be levied according to the current value of the house at the following rates: 1. Houses used for residential purposes: For a house used for residential purposes by the owner or leased for public welfare purposes by a landlord registered with the local government as a charity, the rate shall be 1.2 percent of the current value of the house; for other houses used for residential purposes, the rate shall not be lower than 1.5 percent nor higher than 3.6 percent of the current value of the house. The local government may stipulate different rates based on the number of houses a person owns. 2. Houses used for non-residential purposes: For a house used for doing business ,or for operating a private hospital, a private clinic or a professional office, the rate shall not be lower than 3 percent nor higher than 5 percent of the current value of the house; for a house used as the premises of a non-profit civil organization, the rate shall not be lower than 1.5 percent nor higher than 2.5 percent of the current value of the house. 3. For a house used for both residential and non-residential purposes, the house tax thereon shall be levied at the applicable rates based on the area of the house used for residential and non-residential purposes, respectively. However, the taxable area for non-residential purposes shall not be less than one-sixth of the total area of the house. The standard of approval for houses defined as for use for residential purposes by owners and leased for public welfare purposes by a landlord registered with the local government as a charity in the preceding first subparagraph of the first paragraph shall be determined by the Ministry of Finance.
Visitor:5  Update:2018-04-23

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