Revenue Service Office, Kaohsiung City-House Tax

General Description Of Taxation

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House Tax

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. User of the Right: The house built under a superficies right on the land shall be taxed from the holder of that right.
3. Holder of Dian Right: If the house is subject to a dian right (mortgage of possession), the tax shall be levied on the holder of the dian right.
4. 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.
5. 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. House Tax Rates (Effective from July 1, 2024):

Type of Use		Number of Households Nationwide / Holding Period		Collection Rate in This City (Per Household)
Residential Usage	Owner-Occupied	Owning only one house nationwide, used for self-occupation, with the current value of the house is below a certain amount		1%
		Owning up to 3 houses nationwide		1.2%
	Leased by Public Interest Lessor			1.2%
	Non-Owner-Occupied	Houses jointly acquired through inheritance or the declared rental income from leasing that meets the rent standard	Up to 4 houses	1.5%
			5~6 houses	2.0%
			More than 7 houses	2.4%
			Not included in the total number of taxable houses owned nationwide and not subject to differentiated tax rates	1.5%
		Houses Held by the Builder for Sale	Within 1 year	2.0%
			Over 1 year, within 2 years	2.4%
			Over 2 years, within 4 years	3.6%
			Over 4 years, within 5 years	4.2%
			Over 5 years	4.8%
		Other Non-Owner-Occupied Houses	Up to 2 houses	3.2%
			3~4 houses	3.8%
			5~6 houses	4.2%
			More than 7 houses	4.8%
			Not included in the total number of taxable houses owned nationwide and not subject to differentiated tax rates	2%
Non-Residential Usage	Used for Businesses, Private Hospitals, Clinics, or Self-Employees Offices			3%
	Non-Business Use by Civic Organizations and Similar Entities			2%
Note	1. Houses used as residential homes by the owner or by the holder of a superficies right on the land, which meet the following three criteria, are considered owner-occupied and subject to a tax rate of 1.2%: (1) The house is not rented out or used for business purposes. (2) Actually occupied and used by the owner, their spouse, or direct relatives, and the household registration for the house must be completed accordingly. (3) The owner, spouse, and minor children collectively own no more than three houses nationwide. 2. Regulations for a Single Owner-Occupied House Nationwide states that in addition to meeting the above owner-occupation conditions, if the owner, spouse, and minor children own only one house nationwide and the current value of the house is below the threshold set by the local government where the house is located, than the tax rate is reduced to 1%. 3. When a house is used simultaneously for residential and non-residential purposes, the tax shall be levied according to the actual area used for residential and non-residential purposes. However, for the non-residential portion, the taxable area shall be no less than one-sixth of the total area. 4. Vacant houses that are not in use shall be taxed according to the purpose stated on the building permit.

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