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Tax Administration

Autonomous Ordinance of House Tax Imposition of Kaohsiung City

March 15, 1980 Stipulation of 69 Kao-Fu-Tzai-2-Tzi Order No. 5048
August 14, 1984 Amendment of 73 Kao-Shi-Fu-Tzai-2-Tzi Order No. 21108
June 14, 1999 Amendment of 88 Kao-Shi-Fu-Tzai-2-Tzi Order No. 17263
November 27, 2000 Amendment of 89 Kao-Shi-Fu-Tzai-2-Tzi Order No. 41719
February 7, 2002 Announcement of Enforcement of 91 Kao-Shi-Fu-Tzai-2-Tzi Order No. 03910
  • Article 1
    The Autonomous Ordinance is stipulated in accordance with the regulation of Article 24 of House Tax Act (abbreviated as “the Act” hereafter).

  • Article 2
    The house tax imposition of the city is also processed in accordance with the Autonomous Ordinance, besides the Act.

  • Article 3
    The so-called house owner in Paragraph 1 of Article 4 of the Act refers to the owner proceeding with the registration of ownership or the actual owner not yet proceeding with the registration of ownership. However, for newly built houses not yet transferred with the registration, the construction applicant should be considered as the actual house owner. For houses as trust properties, the house taxpayer should be the consignee who processes the registration of right transfer.

  • Article 4 
    Regulations of house tax rates of the city are as follows:
    (1) Residential houses should be imposed 1.2 % of the current market value.
    (2) Non-residential houses should be imposed 3 % of the current market value in terms of business purposes and should be imposed 2 % of the current market value in terms of non business purposes, such as private hospitals/clinics, independent professional offices, cram schools, and civil societies.
    Idle houses should be imposed by residential or non-residential rates, with respect to the current market value, and in terms of the purposes recorded on the user’s license or the usage scope of Urban Planning.

  • Article 5 
    The so-called legally registered factory in Subparagraph 2, Paragraph 2; Article 15 of the Act refers to factories registered in accordance with the law of factory management and consultation. The so-called self-owned houses for direct manufacturing refer to buildings, warehouses, refrigerating plants, and research laboratories which are necessary for production.

  • Article 6 
    The regulation of Article 7 of the Act with respect to the initiation date of the report date is as follows:

    (1) For newly built houses, the initial report date is the date of complete installation of door/window and electric/plumbing facilities when they are ready for use. If the house is already served for use, the initial report ate is the actual use date.
    If the user’s license is issued, but the installation of the door/window and electric/plumbing facilities are delayed intentionally, the initial report date should be the 61st day after the user's license is issued.
    (2) For addition or modification of houses, the date of completion of addition or modification should be considered as initial report date.
    (3) If the usage condition is altered, the actual date of alteration is considered as the initial report date. Regarding Subparagraph 2 of the above Paragraph, if the increased value coming from addition and modification does not reach 50,000 NTD, the report is waived, but the value should still be combined into gross value to levy tax.

  • Article 7 
    If one already registered with the Revenue Service Office prior to the enforcement of the Act, the report of house tax registration-related process is waived. The Revenue Service Office shall accept and process the voluntary reports.
  • Article 8 
    If the house is altered in its use, the tax rates should be in accordance with the post-alteration tax rates from the following month after the alteration occurs.

  • Article 9 
    If the house is sold and transferred, the person to whom the house is sold and transferred should be imposed from the following month after the fact occurs.

  • Article 10 
    The issues related to the house tax reports or the documents of usage condition are to be formulated by the competent authorities.

  • Article 11 
    The so-called standard value of houses in Article 11 of the Act should be investigated and determined in accordance with Subparagraph 1 to 3 of Paragraph 1 of the same Act in terms of house category, grade, durability, depreciation standard, and increase/decrease rate of land section, by Real estate assessment committee, and should be announced by the government.

  • Article 12 
    The so-called delinquent house tax in Article 22 of the Act refers to the payable house tax unpaid by the house owner or person of pawnage at the current transfer, including main tax and surcharges from previous years, and the payable tax from the current transfer.

  • Article 13 

  • Article 14 
    The house tax of the city is imposed once a year. The duration of imposition is a month. The date of imposition initiation is to be determined by the government, and the Revenue Service Office will accordingly process.

  • Article 15 
    This Autonomous Ordinance is put into force on the date of promulgation.