Department of Finance

Title：    TCG Municipal Ordinance on Collection of House Tax
Date：    (2017-7-20 Amended)
Amendment：Revised on  July 20, 2017
 
Article 1
This Municipal Ordinance is formulated in accordance with provisions set forth in Article 24 of the House Tax Act.
 
Article 2
Except otherwise provided, collection of house tax of the City shall be governed by this Municipal Ordinance.
 
Article 3
House owners mentioned in the first paragraph of Article 4 of the House Tax Act refer to owners who have completed the registration of constructional improvements ownership and actual owners who have not completed the registration of constructional improvements ownership.
 
Article 4
House tax of the City shall be collected in accordance with the current value of the house at the following tax rates:

1.  Houses used for residential purposes:

1. For a house used for residential purposes by the owner or leased for public welfare purposes by a landlord registered with the local government as a charity, the tax rate shall be 1.2 percent.
2. For other houses used for residential purposes, the tax rate shall be 2.4 percent for taxpayers holding two house and less; 3.6 percent for taxpayers holding three houses or more.
3. Except otherwise stipulated by laws and regulations, the following categories of houses are subject to a single tax rate and are not included in the calculation of the number of houses held in the previous item:

1. For public houses for residential purposes, the tax rate shall be 1.5 percent.
2. For houses leased to civilians qualified for renting public houses and the leasing is certified by the city competent authority, the tax rate shall be 1.5 percent.
3. For labor dormitory approved by the competent authority in charge of the labor affairs, the tax rate shall be 1.5 percent.
4. 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, the tax rate shall be 1.5 percent.
5. For houses of joint ownership (owners in common), except for ownership on residential purposes by the owners, the tax rate shall be 2.4 percent.

2.  Houses used for non-residential purposes: For a house used for doing business, or for operating a private hospital, a private clinic or a professional office, the tax rate shall be 3 percent of the current value of the house; for a house used as the premises of a non-profit civil organization, the tax rate shall be 2 percent of the current value of the house.
3. In the event where a house is used for residential and non-residential purposes at the same time, the house tax shall be levied according to the actual areas used for residential purpose and for non-residential purpose respectively. The taxable area for non-residential purpose, however, may not be less than one-sixth of the entire area.

For houses recorded as parking lots or air-raid shelters in the use license the tax rate shall be 3.6 percent for residential purpose, 2.5 percent  for non-residential and non-commercial purpose, or 5 percent for commercial purpose without the prior approval for the change of use.
For vacant houses, the tax rate shall be levied as other houses used for residential purposes or Houses used for non-residential purposes according to the purpose specified in the use license or the zoning designation. However, for residential houses waiting for sale held by builders, if houses have not been sold within three years since the initiation of the housing tax, the tax rate shall be 1.5 percent. The same tax rate applies to houses obtaining the issuance of use license or being completely constructed after July 1, 2014 and not being sold within two years after the amendment of this Ordinance become effective on July 5, 2017.

Article 5
Duly-registered factories mentioned in the second subparagraph of the second paragraph of Article 15 of the House Tax Act refer to factories for which registration has been completed in accordance with the legal requirement.   
 
Article 6
The starting dates defined in Article 7 of the House Tax Act for filing house tax declaration shall be as follows:

1. The starting date for filing house tax declaration for newly constructed buildings shall be the date on which installation of doors, windows and water/power system is completed. The starting date for buildings already in use shall be the date on which the actual use begins. In the event where the installation of the water/power system is postponed after the issuance of the use license, the starting date for filing house tax declaration shall be the sixtieth day after the use license is issued. In the event where the application for use license has not been submitted, the starting date shall be the one hundred and twentieth day after the main structure of the building is completed. Completion of the main structure here refers to the completion of the foundation, major columns and beams, weight-bearing walls, floor slabs and roof structure.
2. The starting date for filing house tax declaration for subsequent addition or renovation of houses shall be the date when the construction is completed and available for use.
3. In case of the change of use, the actual date of change shall be the starting date for filing.

 
Article 7
In the event where taxpayers request to re-calculate the current value of houses in accordance with provisions set forth in the second paragraph of Article 10 of the House Tax Act, the taxation agency shall conduct the investigation and notify taxpayers of the reassessment result within five days.
 
Article 8
For the standard value of houses mentioned in Article 11 of the House Tax Act, the taxation agency shall investigate and propose the category and the grade of house, the service life of various categories of houses, depreciation standards, and location factors according to the first to third subparagraphs of the first paragraph of the Article. Following the submission to the City’s real estate assessment commission for review and approval, it shall be promulgated by Taipei City Government (hereinafter referred to as TCG) and kept by Taipei City Council for future reference.
 
Article 9
In the event where the use of a house or the number of houses held changes, the original tax rate shall apply for the month if the change takes place on or after the 16th; the new tax rate shall apply for the month if the change takes place on or before the 15th.
 
Article 10
In the event where a house is collateralized or sold, the house tax for the month shall be levied against the undertaker if the transfer takes place on or before the 15th of the month. If the transfer takes place on or after the 16th of the month, the house tax levied against the undertaker shall begin at the following month.
House tax due before the transfer for which the owner is responsible shall be levied immediately against the owner.
 
Article 11
Before the house tax itself, late payment penalty, fine and taxes levied in accordance with the preceding article are paid in full, transfer or collateralization registration of the house may not be completed.
 
Article 12
Except otherwise provided, house tax of the City shall be collected once a year, and the period of collection shall be a month. The starting date shall be defined by TCG , and the taxation agency shall prepare for the public announcement accordingly.
 
Article 13
Forms for taxpayers to file declaration of the current value and the use of houses shall be formulated by the governing taxation agency.
 
Article 14
This Municipal Ordinance shall be in effect on July 1, 2001.
The amendment of this Ordinance shall become effective as of the date of the promulgation of the amendment.
The amendment of this Ordinance on October 9, 2014 shall become effective as of July 1, 2014.
The amendment of this Ordinance on July 5, 2017 shall become effective as of July 1, 2017.