How is the rate of house tax calculated？
The exact rates enforced are listed as follows:
Classification Tax rate Houses for residential purposes by the owner or leased for public welfare purposes by a landlord registered with the local government. 1.2% Other houses used for residential purposes(owns two or less than two houses in Taipei, each house). 2.4% Other houses used for residential purposes(owns three or more than three houses in Taipei, each house). 3.6% Public houses for residential purposes. 1.5% Houses leased to civilians qualified for renting public houses and the leasing is certified by the city competent authority. 1.5% Labor dormitory approved by the competent authority in charge of the labor affairs. 1.5% For the student dormitory of a public school that is invested, built and operated by a private entity and leased to the school as the student dormitory under an investment agreement entered between said private entity and the agency-in-charge, and its ownership will be transferred to the government upon the expiry of the agreed operation period. 1.5% Houses of joint ownership(owners in common), except for ownership on residential purposes. 2.4% Houses for business, private hospitals ,private clinics or professional offices. 3% Houses for the premises of the non-profit civil organizations. 2%
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