How is the rate of house tax calculated？
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% 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% Used by non-profit civil organizations. 2%
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