Taipei City Revenue Service

Part 1 Introduction：
I. Methods of house tax levying
The house tax is levied on houses attached to land and on other buildings which enhance the utility value of these houses. The house tax shall be collected from the house owners as a kind of asset tax. Besides the normally-configured housing structures, all other types of specially configured buildings intended for residential, business and working use, such as loft buildings or other odd-shaped warehouses, fuel tanks or gas stations are also subject to house tax.
Part 2 Calculation of House Tax：
I. The house tax is not levied based on the building's cost or the market values. It should be based on its current value of the standard price and multiply an applicable tax rate, which is calculated by the formula below.
The standard house price x size (acreage) x (1 - an applicable depreciation rate x the years of depreciation) x an adjustment rate based on the level/class of street or road x an applicable tax rate = payable house tax.
II. Specific house taxes are classified by the following tax rates:

1. Classification of Houses

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%

Remarks---
A house that serves a residential and non-residential purpose at the same time, shall have the actual tax levy calculated based on the actual size/acreage used for residential and non-residential purposes. For non-residential purposes, however, tax shall be levied at no less than one-sixth of the total house area.
 

2. Spaces served as a parking lot for vehicles or bomb shelter purposes as indicated in the house usage license. Modification made to such places for other usage without proper authorization is subject to a tax levy based on the following classification

Classification	Tax rate
residential purposes	3.6%
business purpose ,private hospitals ,private clinics or professional offices	5%
Non-residential & non-business	2.5%

 

3. Empty houses could be classified as other houses used for residnetial purposes or non-residential pursoses depending on the purpose listed on the building use permit or the urban planning division.

Classification	Tax rate
Houses for residential purposes constructed by the builders (proprietors) haven’t been sold since the house tax has been levied for 3 years.(The longest applicable period for the houses whose issue date of the usage license between July, 1, 2014 and June, 30, 2017 is 2 years from July, 1, 2017)	1.5%

4. A change in the usage or purpose of a house shall be reported promptly. For instance, a house changes from residential to a commercial purpose or vice versa. If the report for change of house purposes is filed after the 16th of the month, the house will be subject to the previously designated tax rate for the current month, but if the report was filed on or before the 15th of the month, then if the new tax rate will be in effect from the current month.