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House Tax

A. Tax Scope

The house tax shall be levied on all houses attached to land and on such other buildingswhich enhance the utility value of these houses.

B. Taxpayers

  1. The house tax shall be collected from the house owner.
  2. Where a right of dien* exists, the house tax shall be collected from the dien-holder.
  3. Where a house is jointly owned by more than one person, the house tax shall be collected from the joint owners who shall designate one of themselves to pay the tax on their behalf. In the case that no one is designated to pay the tax, the present occupant or user shall pay on behalf of the joint owners. In cases where the house tax paid by the present occupant or user exceeds the obligation he or she is to meet, he or she has the right to request the other joint owners to refund to him or her, the excess amount he or she has paid.

In the case that a house is a trust property and the trust is in force, the taxpayer of its house tax shall be the trustee.

In cases where the whereabouts of the house owner or dien-holder referred to above is unknown, or if he or she is not domiciled in the locality where the house is situated, the house tax shall be paid by the manager or present occupant of the house. In cases where the house is rented, the house tax shall be paid by the tenant and deducted from the rent payable to the owner.

C. Tax Rates

The actual rates enforced in the Province of Taiwan, the City of Taipei, and the City of Kaohsiung are listed in the following table.

Actual Rates
Classification of HousesMax. Rates Min. RatesActual Rates Enforced by the Majority of Counties(Cities)
Houses for Residential Purposes 2.0% 1.2% Taiwan Province
Taipei City
Kaohsiung City
Houses for Business Purposes 5.0% 3.0% Taiwan Province
Taipei City
Kaohsiung City
Houses for Private Hospitals, Professional Offices, and the Premises of Non-Profit Civil Organizations 2.5% 1.5% Taiwan Province
Taipei City
Kaohsiung City



Introduction to local taxes is abstracted from” Guide to ROC Taxes 2011”.



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