House tax is a property tax levied on the title owner of a house for the duration of possession. “House” refers not only to houses in general sense, but also buildings in other special shapes attached to land for residential, working, and business purposes, for example, lofts, grain silos, oil tanks, and petroleum kiosks in any shapes.
Levy of House Tax
A. Taxing period: to be levied once a year in May, and the tax shall be paid from May 1 to May 31.
B. Scope of taxation
1. Buildings attached to land that may be used for residential, working or business purposes.
2. Buildings that may increase the use value of the house.
C. Taxpayers
1. Title owner of a house: house tax shall be collected from the title owner of the house.
2. Dien holder: house tax shall be collected from the Dien holder where the right of Dien exists.
3. Joint owners: house tax shall be collected from the joint owners who shall designate one of themselves to pay the tax on their behalf; otherwise, the present occupant or user shall pay the tax on behalf of the joint owners.
4. Trustee: in case a house is a trust property and a trust is in force, the taxpayer of its house tax shall be the trustee.
D. Tax base
1. Standard price – The standard price of a house shall be assessed by the real estate assessment committee based on the following factors:
(1) Houses built with different types of construction materials, distinguished by types and grades
(2) Useful life and depreciation standards for various types of houses
(3) Lot rate
2. Present value of a house: the competent revenue service authority shall assess and verify the present value of a house based on the standard assessed by the real estate assessment committee and inform the taxpayer.
E. Rates of house tax
1. Houses used for residential purpose
(1) Houses used by the owner or leased for public welfare purposes – the tax rate is 1.2% of the present value.
(2) Houses not used by the owner – the tax rate is 1.5%~3.6% of the present value.
2. Houses used for non-residential purposes
(1) Houses used for business, as private hospital, clinic, or professional office – the tax rate is 3% of the present value.
(2) Houses used for non-residential, non-business purposes – the tax rate is 2% of the present value.
3. For a house used for both residential and non-residential purposes, tax shall be levied at the applicable rates based on the respective areas of the house used for residential and non-residential purposes. However, the taxable area for non-residential purposes shall not be less than one-sixth of the total area of the house.
4. For idle houses that are not used, tax shall be levied according to the purpose as specified in the use license.