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House Tax
Eligibility Laws & Regulations of Tax Reduction and Exemption or Tax Incentives
Private houses that meet any of the following circumstances

Subparagraph 2,3,6, Paragraph1,and Subparagraph 2, Paragraph2, Article 15 of House Tax Act 

Private houses that meet any of the following circumstances are exempt from house tax:
 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.
 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.
Private houses meeting any of the following conditions shall be subject to a fifty percent reduction in house tax:
 2. Self-owned houses legally registered as factories for direct production use.
Foundation

Article 26 of Culture and the Arts Reward and Promotion Act 

Private libraries, museums, art museums, art galleries, folk museums, experimental theaters, exhibition halls, and performance halls that have been established with the permission of the cultural and educational supervisory authority and have registered as a juridical person or were constructed by a juridical person and where related land and buildings are owned by the juridical person may be exempt from land and house taxes.

Private institutions participating in infrastructure projects

Article 39 of Act for Promotion of Private Participation in Infrastructure Projects 

The land value tax and the housing tax leviable on the real estate for direct use by a private institution during the building or operations of a major infrastructure project in which the private institution participates, and the deed tax leviable at the time of acquisition of such real estate may be reduced or completely exempted at the discretion of the authorities.
The tax exemption or reduction period, the scope thereof, the criteria and procedures therefor, and the supplemental tax payment as referred to in the preceding paragraph shall be prescribed by the relevant municipal/county/city governments, submitted to the relevant municipal/county/city councils for approval, and filed with the competent authority for recordation.

Owner of building constructed in the new town special area

Article 25 of New Town Development Act 

After the buildings in a new town special area are completed, the housing tax, land value tax, and deed tax will be exempted in the first year, and reduced by 80% in the second year, 60% in the third year, 40% in the fourth year, and 20% in the fifth year, and no reduction will be offered since the sixth year.
The above-mentioned reduction or exemption of sale contract tax shall be offered only once.

Private institutions participating in transportation infrastructure projects

Article 31 of Statute for Encouragement of Private Participation in Transportation Infrastructure Projects 

Land value tax, house tax leviable on real estates during the period of building and operation of the approved transportation infrastructure project, and deeds tax leviable on real estates at the time of procurement, may be appropriately reduced or completely exempted as the case may be, provided that said real estates are for direct use by a private entity eligible for encouragement under this Statute.
Criteria for tax reduction or exemption referred to in the preceding Paragraph shall be determined by MOF through consultation with MOTC and be submitted to the Executive Yuan for approval.

Issued:Property Tax Divison Release date:2017-08-15 Last updated:2025-07-15