I. About the House Tax
The house tax shall be collected from the house owners as a kind of
asset tax. Besides the normal configured housing structures, all other
types of specially configured buildings intended for residential, business
and working use, such as loft buildings or other odd-shaped warehouses,
fuel tanks or gas stations are also subject to house tax.
II. Tax Scope
The house tax shall be levied on all houses attached to land and on
such other buildings, which enhance the utility value of these houses.
III. Taxpayers
A. The house tax shall be collected from the house owner.
B. Where a right of Dien* exists, the house tax shall be collected from
the Dien-holder.
（*According to the ROC Civil Code, Dien is a form of lease for a maximum
period of 3O years or less. The Dien-holder takes possession of another
person's real estate and has the right to use it and enjoy the income
therefrom.）
C. 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 case no one is designated
to pay the tax, the present occupant or user shall pay on behalf of
the joint owners. In a case where the house tax paid by the present
occupant or user exceeds the obligation he is to meet, he has the right
to request the other joint owners to refund to him the excess amount
he has paid.
D. In a case where the whereabouts of the house owner or Dien- holder
referred to above is unknown, or if he 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 a case where the house is rented,
the house tax shall be paid by the tenant and deducted from the rent
payable to the owner.
E. Houses owned by trustee, the houses are still under trusteeship,
and the house taxpayer is the house trustee.
IV. Tax Rates
A. Calculation of Housing Tax
The house tax is not levied based on the building cost or market value,
but is based on the current value of standard price an applicable tax
rate, which is calculated by the formula below, The standard house price
× size (acreage) × (1 - an applicable depreciation rate × the years
of depreciation) × an adjustment rate based on the level/class of street
or road × an applicable tax rate ＝payable house tax.
B. Classification of Houses tax rate
1. The actual rates enforced in Hsinchu City are listed in the following
table.
The actual rates enforced in Hsinchu City are listed in the following table
| Classification of Houses |
Max. Rates |
Min Rates |
Actual Rates Enforced |
| Houses for residential purposes |
2% |
1.2% |
1.2% |
| Houses for business purposes |
5% |
3% |
3% |
| Houses for private hospitals, professional offices & the premises of non-profit civil organizations |
2.50% |
1.50% |
2% |
2. A house that serves as residential and non-residential purposes
at the same time, shall have the actual tax levy calculated based on
the actual size/acreage used as residential and non-residential purposes.
But for non-residential purpose, tax shall be levied at no less than
one-sixth of the total house area.
3. Spaces served as a parking lot for vehicles or bomb shelter purposes
as indicated in the house usage license. Modification made to such places
for other usage without proper authorization are subject to tax levy
based on the following classification
rate
| Classification |
Applicable tax rate |
| Residential purposes |
Levied at 2% of the current assessed value |
| Business purposes |
Levied at 5% of the current assessed value |
| Non-residential & non-business |
Levied at 2.5% of the current assessed value |
4. When a house has changed its usage or purposes, it shall be reported
promptly. For instance, house changes from residential to a commercial
purpose or vice versa. The report for change of house purposes filed
after the 16th of the month will be subject to the previously designated
tax rate for the current month, but if reports were filed on or before
the 15th of the month, then the new tax rate will be in effect from
the current month.
V. Exemptions and Reductions
A. Tax Exemptions for Public Buildings
No house tax shall be levied on public buildings used as:
1. Office buildings of government agencies at each level of government
or local autonomous organizations, including houses provided to their
employees.
2. Office buildings of military institutes and units including houses
provided to their officers and men.
3. Detention house(s) and office building(s) of a prison as well as
houses provided to the employees of the prison.
4. School buildings, hospital buildings, and office buildings of a
public school, hospital, social (educational or academic research) institute
or institute providing public relief as well as houses provided to their
employees.
5. Research or laboratory houses of industrial, mining, agricultural,
forestry, water conservancy, fishery, or stock-farming enterprises (
or institutes).
6. Warehouses of the Food Administration and the Salt Administration,
as well as the plant buildings and office buildings of state-owned monopolies
and government-run waterworks.
7. Houses for postal services, telecommunication services, railroad
services, highway services, aeronautics, meteorological services, or
harbor services including houses provided to their employees.
8. Places preserved as scenic spots or for housing of ancient relics,
and shrines dedicated to the memory of sages and martyrs.
9. Buildings assigned by the government for housing poor people.
10. Houses used by government-operated enterprises to train retired
officers and men for employment.
B. Tax Exemptions for Private Buildings
No house tax shall be levied on any of the following private buildings:
1. School buildings and the office buildings owned by a private school
or an academic research institute that has been duly registered as a
non-profit foundation.
2. Houses owned by a non-profit institution and directly used to carry
out the activities of the private charitable institution that has been
duly registered as a non- profit foundation.
3. Houses owned by Shrines used exclusively for ancestral worship,
or churches and temples used by religious groups for religious services
that has been duly registered.
4. Houses offered without cost to government organizations for public
or military use.
5. Office(s) owned by a non-profit service organization, whose establishment
has been duly authorized by the government. A club that service to people
of the same trade, the same ancestry, from the same country, or classmates
beyond this restriction.
6. Houses for stock farming, greenhouses for cultivating agricultural
products and operation buildings for growing rice seedlings, places
of agriculture reproduction, water pumps, kilns for smoking tobacco,
dry machines for rice and tea leaves, for storing agricultural machines
and dung heaps, and so on.
7. Houses of which more than 50% of the floor area has been destroyed
by a disaster(s), and which must be repaired before they are usable.
8. Houses owned by an ouster-care institution.
9. A house which is for residential use and its current value is less
than NT$100,000; according to the standard values of houses, the amount
should be adjusted when the standard value is adjusted.
10.Warehouses of farmers, associations used exclusively for storage
of public rice by each food administration, as attested to by competent
authorities.
11.Houses owned by a trustee under the trusteeship duly authorized
by the government, and directly used to carry out non-profit activities.
C. Tax Reductions
The house tax shall be reduced by half levied on the following private
houses:
1. Dwelling houses sold by the government to the common people at reduced
prices.
2. Buildings owned by a factory duly registered according to law and
used directly for production.
3. Warehouses and the houses used for testing purpose which are owned
and used by a farmers, association.
4. Houses of which more than 3O% but less than 50% of the floor area
has been destroyed.
D. The reduction shall be decided after due investigation by the competent
tax- collecting agency upon receipt of a report made by the taxpayer
concerned within 30 days of the date of occurrence of the disaster(s).
VI. Other ＆ Penalty Provisions
A. The house tax shall be collected yearly. In a case where a house
is newly built, rebuilt, or expanded, the house tax shall be levied
thereon according to the months remaining in the completion year. However,
no house tax shall be levied for any period shorter than one month.
B. The taxpayer shall pay the house tax to the national treasury within
one month after receipt of his tax bill.
C. In a case where the taxpayer takes exception to the amount of his
tax due, he shall file a request for reexamination within 30 days after
notification. In a case where the taxpayer again takes exception to
the amount of the tax as re-calculated by the tax-collecting agency,
he may petition the competent government authorities for remedy and,
if necessary, file an administrative suit.
D. In a case where the failure of a taxpayer to declare the current
value of his house within the set time limit leads to tax evasion, he
shall be subject to, besides being liable to pay the tax payable, a
fine which is no more than double the amount of the tax payable.
E. If a house taxpayer falls into arrears, but pays his tax within
30 days after the due day, he is subject to a surcharge for belated
payment at one percent of his house tax payable for every 2 days in
arrears. Where no payment of the tax is made after the 30-day period,
the case shall be referred to the court for forcible enforcement.
