Property Tax refers to the tax paid on a property owned by an individual or other legal entity during the holding period. Property types include buildings for residential and business purposes.
*Please note that Foreigners residing Taiwan are required to pay property tax, including Alien Residents who hold Taiwanese Nationals.
What is the housing tax rate in Taitung/Taiwan?
There are two types of property tax: residential and non-residential households.
Residential Property Tax
Owner-occupied: the property is occupied by the property owner or family members of the owner or the property is rented out as a “Subsidized Rental” at a preferential price to those eligible for the rental subsidy and approved by the competent authority municipal, county or city. The annual tax rate is 1.2%.
Other residential uses: non-self occupied, such as dormitories for workers or students etc. The annual tax rate is 1.5%.
Non-Residential Property Tax
Business use: The annual property tax rate is 3%
For the establishment of private hospitals, clinics or freelance offices: the annual housing tax rate is 3%
Non-residential and non-business: For example, as a registered land for non-business use by a private organization, the annual property tax rate is 2%
More information | Tax Bureau,Taitung County
When must it be paid? Where do I declare taxes?
Declaration period: May 1 to May 31 every year
Place of declaration: If you are without a registered household in Taiwan, you can still declare your place of residence (the address registered under your ARC) and proceed to declare your taxes at your administrative tax bureau office. If your place of residence is in Taitung, you must report to the Tax Bureau, Taitung County.
What documents should I prepare?
Application for House Tax Data Certification
Passport and residence permit/identity card (residence permit is not needed for those without a residence permit)
Photocopy of passport and residence permit/ID
Personal seal
If you are not applying in person, you must prepare a photocopy of the trustee’s ID card and show proof of the Power of Attorney.
Process
Complete the Application for House Tax Data Certification and apply it to the Taitung County Tax Bureau.
Submit relevant documents of identity certification for review by the tax bureau.
Applying in person
The tax bureau will print out the Application for House Tax Data Certification, affix the title of the case officer’s stamp, and hand it to the applicant.
