House Tax Act Article 5
House tax is levied in accordance with the current value of the house at the following rates:1. Houses used for residential purposes:(1) For houses used for self-residence, houses leased out for public welfare purpose with the owner registering to and verified by local government, or houses with land use right and used for self-residence by the use right holder, the rate is 1.2 percent. However, if a person, spouse and minor children only own one house in the country for their own residence and the current value of the house is not over a certain amount, the rate is 1 percent.(2) In addition to the provision of the preceding item, for a house with declared rental income reaching the amount of rent prevailing in the locality stipulated in Category 5, Paragraph 1, Article 14 of the Income Tax Act, or a jointly owned house acquired through inheritance, the minimum rate shall not be less than 1.5 percent and the maximum rate shall not exceed 2.4 percent.(3) For a house to be sold for residence and owned by the builder whose name stated on the license of permit, within two years of the imposition of house tax, the minimum rate shall not be less than 2 percent, and the maximum rate shall not exceed 3.6 percent.(4) For other houses for residential purposes, the rate shall not be less than two percent 2 percent and shall not exceed 4.8 percent.2. Houses used for non-residential purposes: For a house used for business purpose, or for operating a private hospital, a private clinic, or a professional office, the rate shall not be less than 3 percent and shall not exceed 5 percent of the current value of the house; for a house used for the operation of a non-profit civil organization, the rate shall not be less than 1.5 percent and shall not exceed 2.5 percent.3. For a house used for both residential and non-residential purposes, the house tax thereon shall be levied at the applicable rates based on the area of the house used for residential and non-residential purposes, respectively. However, the taxable area for non-residential purposes shall not be less than one-sixth of the total area of the house.Municipal and county (city) governments shall, in accordance with the provisions of Items 2 through 4 of Subparagraph 1 of the preceding paragraph, respectively set differential tax rates based on the total number of taxable houses nationwide owned by taxpayers under each item or other reasonable needs. Taxpayers holding taxable houses of each type located in municipalities and counties (cities) shall be levied house tax according to the total number of houses nationwide and at the corresponding tax rate set by the municipality and county (city) government where the houses are located.When calculating the number of houses in accordance with the provisions of the preceding two paragraphs, if the house is a trust property, it shall be deemed held by the settlor during the existence of the trust relationship, and the houses held by the settlor specified in the first subparagraph of the first paragraph shall be counted together with it to determine the total number of houses. However, if the beneficiary of the trust interest is not the settlor and meets the following provisions, it shall be deemed held to the beneficiary:1. The beneficiary has been determined and enjoys all trust benefits.2. The settlor does not reserve the right to change the beneficiary.For the residential houses intended for self-use as described in Item 1 of Subparagraph 1 of Paragraph 1, the house-owner or the person with the right-of-use, his/her spouse or immediate family members shall complete household registration in the house, and it shall not be rented out or used for business; others requirements or criteria needed to be fulfilled as self-use or leasing for public welfare purpose, as well as the method of calculating the number of houses in the first three paragraphs, the determination of reasonable needs in the second paragraph, and other related matters, shall be stipulated by the Ministry of Finance (hereinafter referred to as the MOF).Autonomous regulations that stipulate the certain amount of the present value of houses in the provisio of Item 1 of Subparagraph 1 of Paragraph 1 shall be formulated by municipal and county (city) governments and reported to the MOF for recordation.The provisio in the first item of Subparagraph 1 of Paragraph 1 stipulates that the certain amount of the current value of the house, the brackets of the differential tax rates in Paragraph 2, the number of brackets and the basis of the tax rates for each bracket shall be announced by the MOF; municipalities or counties (cities) government may set them up with reference to this benchmark.
中文原文 房屋稅條例第5條
房屋稅依房屋現值，按下列稅率課徵之：
一、住家用房屋：
（一）供自住、公益出租人出租使用或以土地設定地上權之使用權房屋並供該使用權人自住使用者，為其房屋現值百分之一點二。
但本人、配偶及未成年子女於全國僅持有一戶房屋，供自住且房屋現值在一定金額以下者，為其房屋現值百分之一。
（二）前目以外，出租申報租賃所得達所得稅法第十四條第一項第五類規定之當地一般租金標準者或繼承取得之共有房屋，最低不得少於其房屋現值百分之一點五，最高不得超過百分之二點四。
（三）起造人持有使用執照所載用途為住家用之待銷售房屋，於起課房屋稅二年內，最低不得少於其房屋現值百分之二，最高不得超過百分之三點六。
（四）其他住家用房屋，最低不得少於其房屋現值百分之二，最高不得超過百分之四點八。
二、非住家用房屋：供營業、私人醫院、診所或自由職業事務所使用者，最低不得少於其房屋現值百分之三，最高不得超過百分之五；供人民團體等非營業使用者，最低不得少於其房屋現值百分之一點五，最高不得超過百分之二點五。
三、房屋同時作住家及非住家用者，應以實際使用面積，分別按住家用或非住家用稅率，課徵房屋稅。
但非住家用者，課稅面積最低不得少於全部面積六分之一。
直轄市及縣（市）政府應依前項第一款第二目至第四目規定，按各該目納稅義務人全國總持有應稅房屋戶數或其他合理需要，分別訂定差別稅率；納稅義務人持有坐落於直轄市及縣（市）之各該目應稅房屋，應分別按其全國總持有戶數，依房屋所在地直轄市、縣（市）政府訂定之相應稅率課徵房屋稅。
依前二項規定計算房屋戶數時，房屋為信託財產者，於信託關係存續中，應改歸戶委託人，與其持有第一項第一款規定之房屋，分別合併計算戶數。
但信託利益之受益人為非委託人，且符合下列各款規定者，應改歸戶受益人：
一、受益人已確定並享有全部信託利益。
二、委託人未保留變更受益人之權利。
第一項第一款第一目供自住使用之住家用房屋，房屋所有人或使用權人之本人、配偶或直系親屬應於該屋辦竣戶籍登記，且無出租或供營業情形；其他供自住及公益出租人出租使用之要件及認定之標準，與前三項房屋戶數之計算、第二項合理需要之認定及其他相關事項之辦法，由財政部定之。
第一項第一款第一目但書規定房屋現值一定金額之自治法規，由直轄市及縣（市）政府訂定，報財政部備查。
第一項第一款第一目但書規定房屋現值一定金額、第二項差別稅率之級距、級距數及各級距稅率之基準，由財政部公告之；直轄市及縣（市）政府得參考該基準訂定之。
一、住家用房屋：
（一）供自住、公益出租人出租使用或以土地設定地上權之使用權房屋並供該使用權人自住使用者，為其房屋現值百分之一點二。
但本人、配偶及未成年子女於全國僅持有一戶房屋，供自住且房屋現值在一定金額以下者，為其房屋現值百分之一。
（二）前目以外，出租申報租賃所得達所得稅法第十四條第一項第五類規定之當地一般租金標準者或繼承取得之共有房屋，最低不得少於其房屋現值百分之一點五，最高不得超過百分之二點四。
（三）起造人持有使用執照所載用途為住家用之待銷售房屋，於起課房屋稅二年內，最低不得少於其房屋現值百分之二，最高不得超過百分之三點六。
（四）其他住家用房屋，最低不得少於其房屋現值百分之二，最高不得超過百分之四點八。
二、非住家用房屋：供營業、私人醫院、診所或自由職業事務所使用者，最低不得少於其房屋現值百分之三，最高不得超過百分之五；供人民團體等非營業使用者，最低不得少於其房屋現值百分之一點五，最高不得超過百分之二點五。
三、房屋同時作住家及非住家用者，應以實際使用面積，分別按住家用或非住家用稅率，課徵房屋稅。
但非住家用者，課稅面積最低不得少於全部面積六分之一。
直轄市及縣（市）政府應依前項第一款第二目至第四目規定，按各該目納稅義務人全國總持有應稅房屋戶數或其他合理需要，分別訂定差別稅率；納稅義務人持有坐落於直轄市及縣（市）之各該目應稅房屋，應分別按其全國總持有戶數，依房屋所在地直轄市、縣（市）政府訂定之相應稅率課徵房屋稅。
依前二項規定計算房屋戶數時，房屋為信託財產者，於信託關係存續中，應改歸戶委託人，與其持有第一項第一款規定之房屋，分別合併計算戶數。
但信託利益之受益人為非委託人，且符合下列各款規定者，應改歸戶受益人：
一、受益人已確定並享有全部信託利益。
二、委託人未保留變更受益人之權利。
第一項第一款第一目供自住使用之住家用房屋，房屋所有人或使用權人之本人、配偶或直系親屬應於該屋辦竣戶籍登記，且無出租或供營業情形；其他供自住及公益出租人出租使用之要件及認定之標準，與前三項房屋戶數之計算、第二項合理需要之認定及其他相關事項之辦法，由財政部定之。
第一項第一款第一目但書規定房屋現值一定金額之自治法規，由直轄市及縣（市）政府訂定，報財政部備查。
第一項第一款第一目但書規定房屋現值一定金額、第二項差別稅率之級距、級距數及各級距稅率之基準，由財政部公告之；直轄市及縣（市）政府得參考該基準訂定之。