House tax is paid once a year. Collection runs from May 1 to May 31, and what you pay covers the period from July 1 of the previous year to June 30 of the current year. To get the self-use rate of 1.2%, or the nationwide single-home self-use rate of 1%, you must file 40 days before collection starts, that is, by March 22 (postponed if it falls on a holiday), and you, your spouse or a lineal relative must have household registration at the house. The next period is the 2027 period, with collection starting in May 2027.
Reminder: "House tax 2.0", in effect from July 1, 2024, ties self-use to household registration: a house where someone lives but nobody is registered does not count as self-use. Taipei City's self-governing ordinance also states that a house left vacant and unused is taxed at the non-self-use rate. For the actual rates and the "set amount" in each period, follow the current announcements and tax bills of the Taipei City tax bureau (臺北市稅捐稽徵處) and the New Taipei City government's tax bureau (新北市政府稅捐稽徵處).
When is house tax due? The timeline for one year
Article 6-1 of the house tax act (房屋稅條例) provides that the tax liability base date is the last day of February each year, the tax is collected in one installment from May 1 to May 31, and the taxation period runs from July 1 of the previous year to June 30 of the current year. The 2027 period is used as the example below (dates are derived from the article text; follow the tax bureau's announcements):
| Time point | 2027 period (paid in 2027) | Basis |
|---|
| Taxation period | July 1, 2026 to June 30, 2027 | Article 6-1 of the house tax act |
| Tax liability base date | February 28, 2027 (the last day of February) | Same as above |
| Deadline to file self-use or a change in use | 40 days before collection starts, that is, March 22 (March 22, 2027 is a Monday) | Article 7 of the house tax act; Taipei tax bureau house tax 2.0 page |
| Collection and payment | May 1 to May 31, 2027 | Article 6-1 of the house tax act |
If March 22 falls on a holiday, the deadline is postponed. The Taipei tax bureau's FAQ gives an example: March 22, 2025 fell on a holiday, so the deadline was postponed to March 24. For new, extended or rebuilt houses, those completed within the period are taxed pro rata by month, and a period of less than one month is not counted.
House tax 2.0 rates: one table for Taipei and New Taipei
Article 5 of the house tax act sets the legal rate range for each type of residential building and requires special municipalities and counties (cities) to set differential rates by the total number of properties held nationwide. Article 4 of Taipei City's self-governing ordinance on house tax collection (amended and promulgated November 29, 2024, in force July 1, 2024) and the collection rates in force from July 1, 2024 announced by the New Taipei City tax bureau give the same rates for the following items:
| Use | Total properties held nationwide, or conditions | Taipei and New Taipei rate (per property) |
|---|
| Nationwide single self-use | You, your spouse and minor children hold only 1 property nationwide, it is used as your own residence, and its assessed value is at or below a set amount | 1% |
| Self-use | You, your spouse and minor children hold 3 or fewer properties nationwide in total | 1.2% |
| Rented out by a public-interest landlord | — | 1.2% |
| Rented out with rental income reported at or above the rent standard, or co-owned property acquired by inheritance | 4 or fewer: 1.5%; 5 to 6: 2%; 7 or more: 2.4% | 1.5% to 2.4% |
| Other non-self-use residential (including vacant houses and houses where relatives or friends live without household registration) | 2 or fewer: 3.2%; 3 to 4: 3.8%; 5 to 6: 4.2%; 7 or more: 4.8% | 3.2% to 4.8% |
| Non-residential: business, private hospitals, clinics, offices | — | 3% |
| Non-residential: non-business, such as civic organizations | — | 2% |
"Total properties held nationwide" adds up your taxable houses of the same type in every county and city. The Taipei tax bureau gives an example: if you have 1 non-self-use house each in Taipei, New Taipei and Keelung, that is 3 nationwide, and the Taipei house uses Taipei's rate for "3 to 4 properties". Rates in other counties and cities are set by their own ordinances and are not necessarily the same as in Taipei and New Taipei.
What counts as self-use and nationwide single self-use
Article 2 of the Ministry of Finance's standards for recognizing residential buildings as self-use or as rented out by public-interest landlords (住家用房屋供自住及公益出租人出租使用認定標準) requires all three of the following for self-use:
- The house is not rented out or used for business.
- You, your spouse or a lineal relative actually lives in it, and household registration has been completed at the house.
- You, your spouse and minor children hold 3 or fewer properties nationwide in total.
The 1% nationwide single self-use rate adds two more conditions: you, your spouse and minor children hold only 1 property nationwide, and its assessed value is at or below a set amount. A house co-owned by you, your spouse and minor children counts as 1 property when the number of properties is calculated.
The "set amount" differs by county and city. Taipei City's method is as follows: on the first day of the current taxation period, qualifying self-use houses are ranked by assessed value from high to low, the house at the top 1% position is taken, and the largest value lower than that house's assessed value is the baseline; the Taipei City government announces it each year before the tax liability base date. Under item 21 of the Taipei City guidelines for assessing standard house prices and house values (臺北市房屋標準價格及房屋現值評定作業要點), Taipei City also reduces the taxable value of qualifying nationwide single self-use houses: a 10% reduction from July 1, 2026 to June 30, 2027, and no reduction from July 1, 2027.
Assessed value is related to building age: Article 11 of the house tax act provides that the standard house price is depreciated each year according to the useful life. To find out how old your building is beforehand, use the building age calculator or see How to check a building's age.
How to file for self-use, and what happens if you are late
- Who to file with: the Taipei tax bureau's FAQ states that the application goes to the branch office where the house is located.
- Deadline: no later than 40 days before each period's collection starts (March 22). Article 7 of the house tax act provides that when a change in use reduces the tax and is filed late, it applies from the period after the filing; when it increases the tax, it applies from the period after the change.
- No need to file again: once approved, if the use has not changed again, you do not need to file again later.
- Register your household first: self-use requires household registration, so move your registration first; see What to bring to move your household registration. If you also want the 2‰ land value tax rate for the land under the same house, the deadline is September 22; see When is land value tax due.
This article suggests: after buying a new home, taking back a rental, or a child moving back in, first confirm whether anyone is registered at the house, then file early in the year, rather than waiting until the May tax bill arrives to find the rate is wrong.
Other rules that are often overlooked
- Small-amount exemption: under Article 15 of the house tax act, a natural person holding residential buildings with an assessed value of NT$100,000 or less is exempt, limited to 3 properties nationwide in total, and adjusted proportionally when standard prices are reassessed. The Taipei tax bureau explains that from the 2024 period, Taipei exempts residential buildings with an assessed value of NT$109,000 or less.
- Late payment: Article 18 of the house tax act provides for a late fee; under Article 20 of the tax collection act, 1% is added for every 3 days overdue, and cases more than 30 days overdue are referred for compulsory enforcement.
- Pay in full before transfer: under Article 9 of Taipei City's ordinance, until the house tax principal, late fees and fines are paid in full, a transfer registration or the registration of a dian right (典權) cannot be handled.
- Tenant paying on the owner's behalf: under Article 4, paragraph 3 of the house tax act, where the owner's address is unknown or the owner does not live where the house is located, the manager or current occupant pays; where the house is rented out, the tenant pays on the owner's behalf and deducts it from the rent.
Frequently asked questions
If my parents live in the house, does it count as self-use?
It can. The recognition standards say that you, your spouse or a lineal relative must actually live there with household registration, and the house must not be rented out or used for business. However, the 3-property nationwide count applies to houses held by you, your spouse and minor children.
If I only register my household in April this year, will this May's tax bill be at 1.2%?
No. The March 22 filing deadline has passed. Under Article 7 of the house tax act, a late-filed change that reduces the tax applies from the period after the filing, which is the May period of the following year.
What is the rate if the house is empty and nobody lives in it?
Article 4 of Taipei City's ordinance provides that a house left vacant and unused is taxed, according to the purpose on its use permit or its urban planning zone, at the rate for other non-self-use residential buildings or for non-residential buildings. In Taipei and New Taipei, other non-self-use residential is 3.2% to 4.8% depending on the number of properties held nationwide.
Is the rate the same for houses outside Taipei and New Taipei?
Not necessarily. The 1.2% self-use rate and the 1% nationwide single self-use rate are set by the act; the differential rates for non-self-use are set by each special municipality and county (city) within the legal range, so check with the tax authority where the house is located.
Last updated: 2026-10-31
This article was compiled by SOSfix editors from public information and is for general reference only. For your own case, contact the tax collection authority of the special municipality or county (city) where the house is located; in Taipei City, contact the Taipei City tax bureau (臺北市稅捐稽徵處); the toll-free number for national and local taxes is 0800-000-321.
Sources
- National laws and regulations database (全國法規資料庫): house tax act (amended January 3, 2024; verified 2026-10-31, in Chinese): Article 4 taxpayers and tenant paying on behalf, Article 5 rates and household registration requirement, Article 6-1 base date and May collection, Article 7 filing 40 days before, Article 11 depreciation, Article 15 exemption at NT$100,000 or less, Article 18 late fee, Article 25 in force July 1, 2024.
- National laws and regulations database (全國法規資料庫): standards for recognizing residential buildings as self-use or rented out by public-interest landlords (amended April 25, 2024; verified 2026-10-31, in Chinese): Article 2, the three self-use conditions and the nationwide single self-use conditions.
- National laws and regulations database (全國法規資料庫): measures for determining the number of residential buildings and electing under Article 5 and Article 15, paragraph 1, item 9 of the house tax act (amended May 22, 2026; verified 2026-10-31, in Chinese): Article 3, houses co-owned by you, your spouse and minor children count as 1 property, determined as of the last day of February; Article 6, electing which properties get the NT$100,000 exemption when there are more than 3.
- Taipei City laws and regulations search system (臺北市法規查詢系統): Taipei City self-governing ordinance on house tax collection (amended November 29, 2024; verified 2026-10-31, in Chinese): Article 4 rates for each type, how the set amount is calculated, vacant houses taxed at the non-self-use rate; Article 9 no transfer until paid in full; Article 10 May collection.
- Taipei City laws and regulations search system (臺北市法規查詢系統): Taipei City guidelines for assessing standard house prices and house values (amended January 28, 2026; verified 2026-10-31, in Chinese): item 21, nationwide single self-use reductions of 30%, 20% and 10% and no reduction from July 1, 2027, and how the set amount is announced.
- Taipei City tax bureau: house tax differential rates 2.0 page (updated 2026-03-03; verified 2026-10-31, in Chinese): changes in use must be filed 40 days (March 22) before collection starts.
- Taipei City tax bureau: house tax differential rates 2.0 FAQ PDF (FAQ page of the same section; verified 2026-10-31, in Chinese): nationwide aggregation example, the example of March 22 falling on a holiday and postponed to March 24, applying to the branch office where the house is located, Taipei's exemption at NT$109,000 or less from the 2024 period.
- New Taipei City government tax bureau: house tax rates (New Taipei City house tax collection rate table, updated 2026-01-06; verified 2026-10-31, in Chinese): New Taipei City's rates for residential and non-residential buildings from July 1, 2024.
- National laws and regulations database (全國法規資料庫): tax collection act (amended December 17, 2021; verified 2026-10-31, in Chinese): Article 20, how the late fee is calculated.
Related reading: Consolidated Real Estate Tax: Holding Periods and Rates · Buying a Home in Taiwan: Deed Tax, Stamp Duty and Fees · Replacement Home Tax Refund: Land and Income Tax Rules
