House Tax Act Article 14
Public housing provided to the following categories of users shall be exempt from house tax:1. Office buildings of government agencies at all levels and local self-governing agencies, including their staff dormitories.2. Office buildings of military units and their barracks.3. Prisons, detention centers, and their office buildings and staff dormitories.4. School buildings, hospital facilities, office buildings of social education and academic research institutions, relief organizations and public welfare institutions and their staff dormitories.5. Buildings used for research or experimentation by industrial, mining, agricultural, forestry, water conservancy, and fisheries and animal husbandry institutions.6. Warehouses of grain authorities, salt warehouses of salt authorities, factory buildings and office buildings used by public sales enterprises and government-operated water supply plants.7. Buildings and staff dormitories used by postal, telecommunications, railway, highway, aviation, meteorological, and port industries for their own business operations.8. Temples and monuments of historical significance and memorials to ancestors and martyrs.9. Housing provided by the government for poor household.10. Buildings used by government agencies for organizing businesses to assist in the employment of retired and discharged servicemen.
中文原文 房屋稅條例第14條
公有房屋供左列各款使用者，免徵房屋稅：
一、各級政府機關及地方自治機關之辦公房屋及其員工宿舍。
二、軍事機關部隊之辦公房屋及其官兵宿舍。
三、監獄看守所及其辦公房屋暨員工宿舍。
四、公立學校、醫院、社會教育學術研究機構及救濟機構之校舍、院舍、辦公房屋及其員工宿舍。
五、工礦、農林、水利、漁牧事業機關之研究或試驗所所用之房屋。
六、糧政機關之糧倉、鹽務機關之鹽倉、公賣事業及政府經營之自來水廠（場）所使用之廠房及辦公房屋。
七、郵政、電信、鐵路、公路、航空、氣象、港務事業，供本身業務所使用之房屋及其員工宿舍。
八、名勝古蹟及紀念先賢先烈之祠廟。
九、政府配供貧民居住之房屋。
十、政府機關為輔導退除役官兵就業所舉辦事業使用之房屋。
一、各級政府機關及地方自治機關之辦公房屋及其員工宿舍。
二、軍事機關部隊之辦公房屋及其官兵宿舍。
三、監獄看守所及其辦公房屋暨員工宿舍。
四、公立學校、醫院、社會教育學術研究機構及救濟機構之校舍、院舍、辦公房屋及其員工宿舍。
五、工礦、農林、水利、漁牧事業機關之研究或試驗所所用之房屋。
六、糧政機關之糧倉、鹽務機關之鹽倉、公賣事業及政府經營之自來水廠（場）所使用之廠房及辦公房屋。
七、郵政、電信、鐵路、公路、航空、氣象、港務事業，供本身業務所使用之房屋及其員工宿舍。
八、名勝古蹟及紀念先賢先烈之祠廟。
九、政府配供貧民居住之房屋。
十、政府機關為輔導退除役官兵就業所舉辦事業使用之房屋。