Taipei City Revenue Service

The last day of February of each year is the base date for the duty of paying house tax for the whole taxable year. In the event to a change in the use of a house, the taxpayer shall report the change to the local competent tax authority at least 40 days in advance of the commencement of the collection period for each taxable year (i.e. March 22). In the event of a change to the use of a house resulting in a decrease in the amount of house tax payable, if the taxpayer fails to report the change in time, the new tax rate will become applicable from the taxable year following the taxpayer’s report; where the change results in an increase of the amount of tax payable, the new tax rate will become applicable from the taxable year following the change.