House Tax Act Article 15
Private houses that meet any of the following circumstances are exempt from house tax:1. Private schools and academic research institutions that have been registered and have completed registration as foundations shall have their own buildings used for school buildings or offices.2. Houses owned by a registered nonprofit private charitable relief enterprise having completed registration as a foundation, and directly used for the purpose of charitable relief.3. Ancestral halls dedicated to worship, churches and temples used by religious groups for preaching or missionary purposes. However, this is limited to those having completed registration as foundations or temples, and the houses must be self-owned.4. Houses provided free of charge for government agencies' public use or for military purposes.5. Public welfare organizations that are not for profit and have been approved by the government have their own buildings for office use. However, the organizations whose beneficiaries are trade union members, fellow villagers, classmates or kinship will not be exempted from the tax, unless the union formed in accordance with the Labor Union Act has been granted the exemption by the local competent tax authority with the approval from the municipal or county (city) government.6. Houses specifically for raising poultry and livestock, greenhouses for cultivating agricultural products, operating rooms for rice seedling nurseries, artificial breeding farms, water pump station; houses specifically for farmers' personal use such as tobacco smoking rooms, rice and tea drying machine rooms, agricultural machinery storage warehouses, and compost sheds.7. Houses that have been significantly damaged in major disasters, with damages accounting for not less than 50 percent of the total area, and must be repaired before they can be used.8. Houses owned by judicial protection organizations.9. Residential houses with current value not more than NT$100,000 each owned by a natural person, limited to three houses nationwide. However, if the standard values of houses are reassessed according to the provisions of Paragraph 2, Article 11, the adjustment will be made on the basis of the reassessed standard values. The adjustment is calculated in unit of NT$1,000. If it is less than NT$1,000, it is calculated as NT$1,000.10. Warehouses owned by farmer’s associations, specifically for storing public grain by food administration as certified by the competent authority.11. Houses acquired by the trustee of a public welfare trust, established with the permission of the competent authority, due to the trust relationship and directly used for public welfare activities.Private houses meeting any of the following conditions shall be subject to a fifty percent reduction in house tax:1. Civilian housing allocated and sold by the government at a fair price.2. Self-owned houses legally registered as factories for direct production use.3. Warehouses and inspection sites owned by farmer’s associations for their own use, as certified by the competent authority.4. Houses significantly damaged in major disasters, with damages accounting for not less than thirty percent but less than fifty percent of the total area.Taxpayers benefiting from the reductions specified in Subparagraphs 1 to 8, 10, 11 of Paragraph 1, and the provisions of the preceding paragraph shall report to the local tax authorities no later than 40 days before the commencement of house tax collection period. Failure to report on time shall result in the application starting from the subsequent collection period after the report. Once the reason for the reduction has been approved and remains unchanged, no further report is required.For residential houses with a current value of not more than NT$100,000 owned by a natural person, if the total number exceeds three houses nationwide, the owner shall report to the local tax authorities no later than 40 days before the commencement of the house tax collection period to designate which houses will be subject to the provisions of Subparagraph 9, Paragraph 1. Failure to report on time shall result in exemption starting from the subsequent collection period after the report. If the number of holdings remains unchanged after approved, no further reporting is required.Before July 1, 2024, natural persons who have owned more than three residential houses nationwide with a current value of not more than NT$100,000 should report to the local competent tax authority before March 22, 2025 for the applicable determinedouses specified in Subparagraph 9, Paragraph 1; if the report is not made by the due date, the local competent tax authority shall make a preferential decision for them.Regulations on the determination of the number of private houses applicable of Subparagraph 9, Paragraph 1, the report procedures in the preceding two paragraphs, the preferential selection method in the preceding paragraph and other related matters shall be prescribed by the MOF.
中文原文 房屋稅條例第15條
私有房屋有下列情形之一者，免徵房屋稅：
一、業經立案之私立學校及學術研究機構，完成財團法人登記者，其供校舍或辦公使用之自有房屋。
二、業經立案之私立慈善救濟事業，不以營利為目的，完成財團法人登記者，其直接供辦理事業所使用之自有房屋。
三、專供祭祀用之宗祠、宗教團體供傳教佈道之教堂及寺廟。
但以完成財團法人或寺廟登記，且房屋為其所有者為限。
四、無償供政府機關公用或供軍用之房屋。
五、不以營利為目的，並經政府核准之公益社團自有供辦公使用之房屋。
但以同業、同鄉、同學或宗親社團為受益對象者，除依工會法組成之工會經由當地主管稽徵機關報經直轄市、縣（市）政府核准免徵外，不予免徵。
六、專供飼養禽畜之房舍、培植農產品之溫室、稻米育苗中心作業室、人工繁殖場、抽水機房舍；專供農民自用之燻菸房、稻穀及茶葉烘乾機房、存放農機具倉庫及堆肥舍等房屋。
七、受重大災害，毀損面積占整棟面積五成以上，必須修復始能使用之房屋。
八、司法保護事業所有之房屋。
九、住家用房屋現值在新臺幣十萬元以下屬自然人持有者，全國合計以三戶為限。
但房屋標準價格如依第十一條第二項規定重行評定時，按該重行評定時之標準價格增減程度調整之。
調整金額以千元為單位，未達千元者，按千元計算。
十、農會所有之倉庫，專供糧政機關儲存公糧，經主管機關證明。
十一、經目的事業主管機關許可設立之公益信託，其受託人因該信託關係而取得之房屋，直接供辦理公益活動使用。
私有房屋有下列情形之一者，其房屋稅減半徵收：
一、政府平價配售之平民住宅。
二、合法登記之工廠供直接生產使用之自有房屋。
三、農會所有之自用倉庫及檢驗場，經主管機關證明。
四、受重大災害，毀損面積占整棟面積三成以上不及五成之房屋。
依第一項第一款至第八款、第十款、第十一款及前項規定減免房屋稅者，應由納稅義務人於每期房屋稅開徵四十日以前向當地主管稽徵機關申報；逾期申報者，自申報之次期開始適用。
經核定後減免原因未變更者，以後免再申報。
自然人持有現值在新臺幣十萬元以下之住家用房屋於全國合計超過三戶時，應於每期房屋稅開徵四十日以前，向當地主管稽徵機關申報擇定適用第一項第九款規定之房屋；逾期申報者，自申報之次期開始免徵。
經核定後持有戶數未變更者，以後免再申報。
中華民國一百十三年七月一日前，自然人已持有現值在新臺幣十萬元以下之住家用房屋於全國合計超過三戶者，應於一百十四年三月二十二日以前向當地主管稽徵機關申報擇定適用第一項第九款規定之房屋；屆期未申報者，由當地主管稽徵機關為其從優擇定。
第一項第九款私有房屋持有戶數之認定、前二項申報程序、前項從優擇定之方式及其他相關事項之辦法，由財政部定之。
一、業經立案之私立學校及學術研究機構，完成財團法人登記者，其供校舍或辦公使用之自有房屋。
二、業經立案之私立慈善救濟事業，不以營利為目的，完成財團法人登記者，其直接供辦理事業所使用之自有房屋。
三、專供祭祀用之宗祠、宗教團體供傳教佈道之教堂及寺廟。
但以完成財團法人或寺廟登記，且房屋為其所有者為限。
四、無償供政府機關公用或供軍用之房屋。
五、不以營利為目的，並經政府核准之公益社團自有供辦公使用之房屋。
但以同業、同鄉、同學或宗親社團為受益對象者，除依工會法組成之工會經由當地主管稽徵機關報經直轄市、縣（市）政府核准免徵外，不予免徵。
六、專供飼養禽畜之房舍、培植農產品之溫室、稻米育苗中心作業室、人工繁殖場、抽水機房舍；專供農民自用之燻菸房、稻穀及茶葉烘乾機房、存放農機具倉庫及堆肥舍等房屋。
七、受重大災害，毀損面積占整棟面積五成以上，必須修復始能使用之房屋。
八、司法保護事業所有之房屋。
九、住家用房屋現值在新臺幣十萬元以下屬自然人持有者，全國合計以三戶為限。
但房屋標準價格如依第十一條第二項規定重行評定時，按該重行評定時之標準價格增減程度調整之。
調整金額以千元為單位，未達千元者，按千元計算。
十、農會所有之倉庫，專供糧政機關儲存公糧，經主管機關證明。
十一、經目的事業主管機關許可設立之公益信託，其受託人因該信託關係而取得之房屋，直接供辦理公益活動使用。
私有房屋有下列情形之一者，其房屋稅減半徵收：
一、政府平價配售之平民住宅。
二、合法登記之工廠供直接生產使用之自有房屋。
三、農會所有之自用倉庫及檢驗場，經主管機關證明。
四、受重大災害，毀損面積占整棟面積三成以上不及五成之房屋。
依第一項第一款至第八款、第十款、第十一款及前項規定減免房屋稅者，應由納稅義務人於每期房屋稅開徵四十日以前向當地主管稽徵機關申報；逾期申報者，自申報之次期開始適用。
經核定後減免原因未變更者，以後免再申報。
自然人持有現值在新臺幣十萬元以下之住家用房屋於全國合計超過三戶時，應於每期房屋稅開徵四十日以前，向當地主管稽徵機關申報擇定適用第一項第九款規定之房屋；逾期申報者，自申報之次期開始免徵。
經核定後持有戶數未變更者，以後免再申報。
中華民國一百十三年七月一日前，自然人已持有現值在新臺幣十萬元以下之住家用房屋於全國合計超過三戶者，應於一百十四年三月二十二日以前向當地主管稽徵機關申報擇定適用第一項第九款規定之房屋；屆期未申報者，由當地主管稽徵機關為其從優擇定。
第一項第九款私有房屋持有戶數之認定、前二項申報程序、前項從優擇定之方式及其他相關事項之辦法，由財政部定之。