House Tax Act Article 6-1

House tax takes the date of the end of February each year as the base date for tax liability. The tax amount is determined by the local competent tax authority based on the house tax registration information and is levied once every year from May 1 to May 31. The tax period is from July 1st of the previous year to June 30th of the current year.For newly built, added or renovated houses, if the construction is completed in the current period, the tax will be charged on a monthly basis, and if it is no more than one month, it will not be counted; if it is demolished in the current period, the same applies.For houses that are newly built, added or renovated from March 1st to June 30th of each year, the house tax for that period will be collected in the next period; for houses that were demolished from July 1st of the previous year to the end of February of the current year, house tax shall be levied for the months that the house has not yet been demolished.