Q：
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If the house is rented out for others to live in or the owner has not moved in, can he apply for the applicable house tax rate for self-occupied households?
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A：
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Houses that meet the requirements for self-occupied households (i.e. 1. No rental. 2. For the actual residence and use of the person, spouse or immediate family members. 3. The total number of the person, spouse and minor children in Taiwan is within 3 households). The residential house tax rate is 1.2%, and the residence registration is not required as a requirement. However, if the house is rented out for others to use, the house tax will be levied at the applicable tax rate depending on the actual use of the lessee.
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Q：
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Why is the housing tax higher this year than last year?
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A：
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When the house is added or rebuilt, the taxable area increases and the tax amount will increase, and the use of the house changes, from the original low tax rate to a high tax rate. For example, the original tax rate of 1.2% for self-occupied houses is changed to When the business use tax rate of 3% is applied, the tax amount will increase.
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Q：
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When should a newly built house declare the current value of the house to the local tax collection agency?
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A：
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For newly-built houses, the date when the doors, windows, and water and electricity equipment are installed and ready for use is the starting date. However, if the installation of doors, windows, water and electricity is delayed, 30 days from the date of issuance of the use license shall be considered as the starting date. (Taipei City, Kaohsiung City, and New Taipei City take the 60th day as the starting date)
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If the application for a license is delayed, the calculation date shall be 30 days from the date when the main structure of the house is completed and the doors and windows can be installed. (Taichung City takes 60 days as the starting date) For those who do not apply for a use license, the starting date is 120 days after the completion of the main structure of the house. (Applicable only to Taipei City and New Taipei City)
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For building additions and alterations, the date of calculation starts from the date when the additions and alterations are completed and ready for use.
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Q：
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If parts of the taxable area of a house is used for residence, how should the house tax be calculated?
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A：
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According to Article 5, Paragraph 1, Paragraph 3 of the Housing Tax Ordinance: "If the house is used for both residential and non-residential purposes, the housing tax shall be levied based on the actual use area at the domestic and non-residential household tax rates respectively. However, the minimum taxable area for non-residential use shall not be less than one-sixth of the total area." That is, if the area used for non-residential use exceeds one-sixth, the tax will be calculated based on the actual area used. If the area is less than one-sixth of the total area, House tax is levied at a rate of one-sixth for domestic use or non-residential use respectively.
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Q：
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How to apply for the housing tax certificate?
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A：
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Please bring your ID card and seal to the service counter of the local tax collection agency. If you entrust someone else to apply on your behalf, in addition to the identity card and seal of the entrusted person, you must also bring a photocopy of the ID card, seal, and power of attorney of the consignor (ie the owner).
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FAQ
