1.Full-text (14 articles) promulgated on 11 March 1943 by Nationalist Government.
2.Amendment to Article 2 promulgated on 3 October 1944 by National Government.
3.Full-text amendments (15 articles) promulgated on 5 December 1946 by National Government.
4.Full-text amendments (14 articles) promulgated on 14 November 1947 by National Government.
5.Amendment to Articles 11 and 12 promulgated on 17 June 1950 by Presidential Decree.
6.Full-text amendments (20 articles) promulgated on 31 December 1955 by Presidential Decree.
7.Full-text amendments (25 articles) and change of title promulgated on 11 April 1967 by Presidential Decree.
8.Amendments to Articles 5, 14 and 15 promulgated on 8 July 1970 by Presidential Decree.
9.Amendments to Articles 13 and 15 promulgated on 11 December 1972 by Presidential Decree No.0915.
10.Amendment to Article 15 promulgated on 30 November 1974 by Presidential Decree No. 5416.
11.Amendment to Article 15 promulgated on 20 May 1981 by Presidential Decree No. 3139.
12.Amendment to Article 12 promulgated on 11 November 1983 by Presidential Decree No. 6262.
13.Amendments to Articles 6, 15, 18 and 25, and deletion of Articles 13 and 17 promulgated on 29 July 1992 by Presidential Decree No. 3668.
14.Deletion of Articles 19, 20 and 21 promulgated on 30 July 1993 by Presidential Decree No.3703.
15.Amendments to Articles 1, 4 to 7, 10, 11, 15, 16, 22, 24 and 25 promulgated on 20 June 2001 by Presidential Decree No. 9000116980 (and implemented on 1 July 2001 as approved by the Executive Yuan).
16.Amendment to Article 15 promulgated on 21 March 2007 by Presidential Decree No. 09600034661.
17.Amendment to Article 5 promulgated on 4 June 2014 by Presidential Decree No. 10300085851.
18.Amendments to Articles 4 to 7, 9, 11, 15, 18, 24, and 25, adding Article 6-1 and deleting Article 12 were promulgated on 3 January 2024 by Presidential Decree No. 11200115291 (Articles 4 to 7, 12, and 15 were implemented on 1 July 2024).
-
Article 5
House tax shall be levied in accordance with the current value of the house at the following rates:
1. Houses used for residential purposes:
(1) 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, or for a right-of-use house with superficies registered on the land thereof and used for residential purposes by the right-of-use holder, the rate shall be 1.2 percent of the current value of the house. However, if a person, his/her spouse, and his/her minor children only own one house in the whole country, such house is used thereby for residential purposes by the owner and the current value thereof is below a certain threshold, the rate shall be 1 percent of the current value of the house.
(2) In addition to the preceding item, for a house with a declared rental income reaching the local prevailing rental standard specified for Category 5 under Paragraph 1, Article 14 of the Income Tax Act, or for a jointly-owned house acquired through inheritance, the rate shall not be less than 1.5 percent and shall not exceed 2.4 percent of the current value of the house.
(3) For a house for sale whose use is for residential purposes as stated in the Usage License held by the builder, the rate shall not be less than 2 percent and shall not exceed 3.6 percent of the current value of the house within two (2) years of the house tax becoming payable.
(4) For other houses for residential purposes, the rate shall not be less than two percent 2 percent and shall not exceed 4.8 percent of the current value of the house.
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 less than 3 percent and shall not exceed 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 less than 1.5 percent and shall not exceed 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 municipal and county (city) governments shall, in accordance with Items 2 to 4, Subparagraph 1 of the preceding paragraph, set differential tax rates based on the total number of taxable houses held in the whole country by the taxpayers under each such item or based on other reasonable needs. A taxpayer holding taxable houses under each such item located in a municipality or county (city) shall pay house tax based on the total number of the houses held thereby in the whole country at the corresponding rates set by the municipal or county (city) government where the houses are located.
For the purpose of calculating the number of houses under the preceding two paragraphs, when a house is a trust property, it shall be deemed held by the trustor during the continuation of the trust relationship and be counted along with other houses held by the trustor under Subparagraph 1, Paragraph 1. However, if the beneficiary of the trust interest is not the trustor and the requirements under the following subparagraphs are met, the house shall be deemed held by the beneficiary:
1. The beneficiary has identified and enjoyed the full benefits of the trust.
2. The trustor has not reserved the right to change the beneficiary.
For a house used for residential purposes by the owner under Item 1, Subparagraph 1, Paragraph 1, the owner of the house or the right-of-use holder, his/her spouse or his/her immediate family members shall complete the household registration of the house and the house cannot be rented out or used for business; as for other requirements and criteria for determining the houses 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 tallying of houses under the preceding three paragraphs, the determination of “reasonable needs” under Paragraph 2, and other relevant matters, the guidelines thereof shall be established by the Ministry of Finance.
Regarding the threshold for the current value of a house specified under the proviso to Item 1, Subparagraph 1, Paragraph 1, self-governance ordinances thereof shall be established by the municipal and county (city) governments and be submitted to the Ministry of Finance for record.
Regarding the threshold for the current value of a house specified under the proviso to Item 1, Subparagraph 1, Paragraph 1, and the tax brackets, the number of tax brackets, and applicable rates of the tax brackets for the differential tax rates under Paragraph 2, the standards thereof shall be announced by the Ministry of Finance; the municipal and county (city) governments may refer to the standards when establishing such matters.
-
Article 15
House tax is exempted for private buildings 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-profit 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-profit 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 organization 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 in accordance with the Labor Union Act 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 50% or more of the floor area has been destroyed in a major disaster and which must be repaired before they become usable.
8. Houses owned by a judicial protection institution.
9. Up to three houses for residential purposes each with a current value of NT$100,000 or less owned by a natural person in the whole country; the current value of the house will be adjusted by the unit of NT$1,000 in accordance with its reassessed standard value as provided in Paragraph 2 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 by a trustor 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 in charge of the relevant industries.
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 30% or more but less than 50% of the floor area has been destroyed in a major disaster.
For houses that are entitled to house tax exemption or reduction pursuant to Items 1 to 8, 10, and 11 of Paragraph 1 and the preceding paragraph, the taxpayer shall file the exemption/reduction application with the local competent tax authority at least forty (40) days in advance of the commencement of the collection period for the taxable year; where the taxpayer fails to file the application in time, the exemption/reduction will become applicable from the taxable year following the taxpayer’s filing of the application. Where the exemption/reduction application has been approved, unless the reason for the exemption/reduction has changed, no further such application is required.
Where a natural person owns more than three houses for residential purposes each with a current value of NT$100,000 or less in the whole country, he/she shall, at least forty (40) days in advance of the commencement of the collection period for each taxable year, file an application with the local competent tax authority to designate the houses to which the exemption under Subparagraph 9, Paragraph 1 applies; where the taxpayer fails to file the application in time, the exemption will become applicable from the taxable year following the taxpayer’s application. Where the exemption application has been approved, unless the number of houses held by the taxpayer has changed, no further such application is required.
Where a natural person already owned more than three houses for residential purposes each with a current value of NT$100,000 or less in the whole country by July 1, 2024, he/she shall, by March 22, 2025, file an application with the local competent tax authority to designate the houses to which the exemption under Subparagraph 9, Paragraph 1 applies; where the taxpayer fails to file the application in time, the local competent tax authority will designate the most favorable houses for the taxpayer.
For the tallying of privately owned houses under Subparagraph 9, Paragraph 1, the application procedures under the preceding two paragraphs, the method for designating the most favorable houses under the preceding paragraph, and other relevant matters, the guidelines thereof shall be established by the Ministry of Finance.