Taipei City Revenue ServiceFAQs

When will the land value tax be levied?

Mon, 02 May 2011 16:00:00 GMT

Land value tax is collected once a year. The tax levying period is from 1st November to 30th November every year.

When should one apply for the privileged land value tax rate for self-use residential land?

Mon, 02 May 2011 16:00:00 GMT

The deadline to apply for the land value tax at a privileged rate is September 22nd in the current calendar year, and this will be postponed to the next day if the 22nd is a holiday. Applications submitted after the deadline will become effective starting from the following calendar year.

What is the starting date for the new tax rate after the submission of an application for change in the use of a house?

Tue, 03 May 2011 16:00:00 GMT

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.

How to determine the value of a deed?

Tue, 03 May 2011 16:00:00 GMT

The value of a deed is the standard price assessed by the real estate assessment committee of local government. For real estate acquired at the court auction or bid from the government agency, if the transaction price (actual price) is higher than the standard price assessed by the real estate assessment committee of local government, the value of a deed shall be standard price, unless the taxpayer is willing to pay the tax in accordance with the actual price. On the other hand, if the transaction price (actual price) is lower than the standard price, the value of a deed shall be the actual price.

How to cancel the affixed stamps?

Tue, 03 May 2011 16:00:00 GMT

After affixing the tax stamps to the taxable document, the taxpayer should affix a seal over the junction of the edges of stamps and documents in order to cancel the stamps; the aforesaid seal may be replaced by personal signature or mark. In case the tax stamps are connected to each other in a way that makes it difficult to affix a seal over the junction of edges, the taxpayer may affix a seal over the junctions of the tax stamps for cancellation purposes.

How to deal with the tax amount which is too large that the affixation of tax stamps is inconvenient?

Tue, 03 May 2011 16:00:00 GMT

The taxpayer may apply to the local tax authority for issuing the tax payment notice and pay the tax accordingly. The receipt can be seen as the tax stamp while it is affixed to the document.

When to affix the tax stamp to the documents subject to the stamp tax?

Tue, 03 May 2011 16:00:00 GMT

Documents subject to the levy of stamp tax shall be affixed with a sufficient amount of tax stamps at the time of delivery or use.

Who are the taxpayers of amusement tax？

Tue, 03 May 2011 16:00:00 GMT

The taxpayers of amusement tax are the persons who pay for the amusement, for example, cinema, professional singing and so on.

If he or she calculates the land value increment tax by the tax rate of regular land at first, may he or she apply to calculate it by the tax rate of residential land for self-use?

Tue, 03 May 2011 16:00:00 GMT

Before the levying period of the land value increment tax is over, he or she may apply for a reduced rate to the competent tax collection authority.

What are the rates of amusement tax？

Tue, 03 May 2011 16:00:00 GMT

Amusement tax is levied on tickets sold or fees charged according to the rate schedule specified below:
(1)Cinema – no more than 60%; for Chinese language films, no more than 30%;
(2)Professional singing, story-telling, dancing, circus, magic shows, acrobatics shows, and night club performances – no more than 30%;
(3)Drama and musical performances and amateur singing, dancing, etc. – no more than 5%;
(4)Skill competitions and contests – no more than 10%;
(5)Dance halls – no more than 100%; and
(6)Golf courses – no more than 20%; and the like that provide facilities for the recreation or entertainment of others – no more than 50%.

What is the tax scope of the amusement tax？

Tue, 03 May 2011 16:00:00 GMT

Amusement tax is levied on tickets sold or fees charged by amusement places, facilities or activities as below：
(1)Cinema.
(2)Professional singing, story-telling, dancing, circus, magic shows, acrobatics shows, and night club performances.
(3)Drama and musical performances and amateur singing, dancing, etc.
(4)Skill competitions and contests.
(5)Dance halls.
(6)Golf courses, and the like that provide facilities for the recreation or entertainment of others.
If the aforesaid amusement places, facilities or activities do not sell tickets but supply drinks or entertainment facilities at a fee, the amusement tax is levied on the amount of charges thereof.

Who are the taxpayers of vehicle license tax？

Tue, 03 May 2011 16:00:00 GMT

The owner or user of vehicle that uses public roads and rivers.

What is the tax scope of the Vehicle License Tax？

Tue, 03 May 2011 16:00:00 GMT

The owner or user of vehicle that uses public roads and rivers, notwithstanding whether the use is for a public, private, or military purpose, shall apply to the local tax collection authority for a vehicle license and pay vehicle license tax in addition to obtaining the required permits and paying fees as provided under other laws.

What is the scope of Deed Tax? What situation may cause Deed Tax to become obligatory for a taxpayer to declare?

Tue, 03 May 2011 16:00:00 GMT

Deed Tax is a tax imposed when the transfer of property right of real estate occurs. However, Deed Tax is not applicable to the land within the area in which the Land Value Increment Tax is imposed. A taxpayer acquiring ownership of real estate through sale, creation of dien, exchange, bestowal, partition, or possession shall be responsible for filing Deed Tax. The builder stated on the License of Usage shall be responsible for filing Deed Tax if a construction is granted with such License of Usage before completion of such construction through sale, exchange, or bestowal, or because the assignee is the original builder stated on the Construction License, or the change of the name of the builder occurs during construction.

When is the levying period for the house tax？

Wed, 19 Jun 2013 16:00:00 GMT

The house tax should be paid once a year. The tax levying period is from 1st May to 31st May every year.

What is the conditions required to be eligible for the privileged land value increment tax rate for self-use residential land?

Wed, 19 Jun 2013 16:00:00 GMT

1) The title owner may apply for the privileged land value increment tax rate only once in his or her lifetime.
2) The parcel of land in question must not have been rented or used for business purposes in the previous one full year prior to the date of transfer.
3) Any buildings on the land property must be owned currently by the land owner him or herself or his or her spouse or lineal relatives and one of them must have his or her household registration.
Only when a title owner meets the aforementioned conditions is he or she eligible for the privileged land value incremental tax rate for self-use residential land.

Can tax be paid only at banking institutions and convenience stores? Are there other ways?

Thu, 16 Jan 2025 09:51:00 GMT

To make tax payment more convenient, besides banking institutions and convenience stores, payments can also be paid through PAY.TAIPEI, mobile payment tools or e-payment account, paytax website, online inquiry tax payment, or transfer via telephone payment. For further information, please visit "Payment of Taxes" at FAQs area on our website.

How is the rate of house tax calculated？

Mon, 14 Apr 2025 06:31:00 GMT

House tax is levied in accordance with the current value of the house at the following rates stipulated by "Taipei Municipal Government Ordinance of House Tax Levy":

House usage		Number of houses hold	Statutory Tax rate
For residential purposes	Owner-occupied	Within 3 houses nationwide	1.2%
	Owner-occupied	Single owner-occupied: The owner,spouse, and minor children together only own 1 house nationwide, with its curren value below a certain benchmark	1%
	Leased for public welare purposes	No limitation	1.2%
	Leased with a declared rental income reaching the local rental standard or inherited jointly-owned properties	Within 4 houses nationwide	1.5%
		5 to 6 houses nationwide	2%
		Up to 7 houses nationwide	2.4%
	Houses for sale with residental purposes (as stated in th Usage License)	Based on the duration of the house held by its builder
		Within 1 year	2%
		1 to 2 years	2.4%
		2 to 4 years	3.6%
		4 to 5 years	4.2%
		Over 5 years	4.8%
	Other uses	Within 2 houses nationsidw	3.2%
		3 to 4 houses nationsidw	3.8%
		5 to 6 houses nationsidw	4.2%
		Up to 7 houses nationsidw	4.8%
For non-residential purposes	For running business, private hospitals, clinics, or freelance offices		3%
For non-residential purposes	Used by non-profit civil organizations.		2%