Jump to the content zone at the center

House Tax

Tax rates and how to calculate

House tax rate table (from July 1, 2024)

Amendments to House Tax Act were promulgated on January 3rd, 2024 by President and implemented on July 1st, 2024.

House usageNumber of houses heldStatutory tax rate
LowestHighest
For residential purposesOwner-occupiedWithin 3 houses nationwide (Note 2)1.2%
Single owner-occupied houses: A person, whose spouse, and minor children only own 1 house nationwide, with a current value below a certain benchmark. (Note 3)1%
Leased for public welfare purposes (Note 4)No limitation1.2%
Others (Note 1)Leased with a declared rental income reaching the local rental standard or inherit jointly-owned residential properties.1.5%2.4%
Houses for sale with residential purposes as stated in the Usage License held by the builders within 2 years.2%3.6%
Others usages2%4.8%
For business, private hospitals, clinics, or freelance offices3%5%
For non-residential purposesUsed by non-profit civil associations1.5%2.5%

Note 1: The tax rates adopted for other residential purpose houses is under amendment process. The amendment draft of "Taipei Municipal Government Ordinance of House Tax Levy" complies with "The standard to determine the benchmark of current value of single owner-occupied houses, and the standard of differential house tax rates and bracket" promulgated by Ministry of Finance on April 1st, 2024. While the amendment is deliberated and approved by the Taipei City Council, which will be implemented from July 1st, 2024.

Note 2: The total number of owner-occupied residential houses held is calculated by combing the number held by the owner, whose spouse and whose minor children.

Note 3:
(1) The measure to determine certain benchmark of current value of a house of single-owner occupied residential house nationwide in Taipei City is under legislation process.
(2) From July 1st, 2024, single owner-occupied houses in Taipei city, whose current value is below a certain benchmark, which had the preferential tax base reduction will be gradually restored to the original tax base within 4 years. That is, the tax base of which shall be respectively reduced by 30%, 20%, and 10% in 2025, 2026, and 2027 (equivalent tax rates are 0.7%, 0.8%, and 0.9%), and the tax base will no longer be reduced from 2028 (restored to the statutory tax rate 1%).

Note 4: From July 1st, 2024, houses leased for public welfare purposes in Taipei city, will be gradually restored to the original house tax base within 4 years. That is, the tax base of which shall be respectively reduced by 37.5%, 25%, and 12.5% in 2025, 2026, and 2027 (equivalent tax rates are 0.75%, 0.9%, and 1.05%), and the tax base will no longer be reduced from 2028 (restored to the statutory tax rate 1.2%).