Taipei City Revenue Service

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 1^st, 2024. While the amendment is deliberated and approved by the Taipei City Council, which will be implemented from July 1^st, 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 1^st, 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 1^st, 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%).