The Taxes Administration
| TAX PROGRAM |
WHAT IS TAXED |
WHO PAYS |
TAX RATE |
| Stamp Tax |
- Receipts of monetary payment
- Deeds for sale of movables
- Contracting agreement
- Deeds or contract for sale,Gratuitous transfer , Partition or exchange of real estate, etc.
|
A person who executes monetary receipt or a person who executes contracting agreement |
- Receipts of monetary payment (0.4% of the amount received)
- Deeds for sale of movables (NT12 per case)
- Contracting
- Agreement (0.1% of contract price)
- Deeds or contract for sale Gratuitous transfer,Partition or exchange of real estate (0.1% of contract price).
|
| Land Value Tax |
Land that has been assigned a value |
Landowner, the dien right holder, bestowee, the administration-in-charge, administrator or user. |
- Regular progressive rate (1%~5.5%)
- Privileged rate(0.2%, 0.6%or 1%)
|
| Land Value Increment Tax |
The total increment value at the time of transfer |
- For land transferred with compensation, the original owner.
- For land transferred without compensation, the acquired title owner.
- For land with a Dien Right established the Dien Right assignor.
|
- Privileged rate (10%)
- Land value increment tax is levied with a progressive tax rate (40%~60%)
|
| House Tax |
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. |
House owner Dien-holder Present occupant or user. |
House for residential purposes1.2% House for business purposes3% The others 2% |
| Vehicle License Tax |
Vehicle license tax is imposed on any form of transportation equipment using public roads or river. |
The owner or user of any form of transportation equipment subject to licensing hereunder is required pay the vehicle license tax. |
The tax rate is varied according to the vehicle type and cylinder Displacement NT900~NT151,200. |
| Deed Tax |
Transactions involving purchases and sales, acceptance of Dien , or partition of or on immovable property, or acquisition of ownership thereof by virtue of possession are subject to Deed tax. |
Purchaser, dien holder, donee or Partitioner. |
The deed tax is assessed according to respective deeds at different rates (2.5%~7.5%) |
| Amusement Tax |
The amusement tax shall be levied on the prices of tickets sold or the fees collected by amusement businesses. |
Taxpayers of the amusement tax are those who pay the prices to enjoy the amusement. |
5%~100% |
