What is the housing tax rate in Taitung/Taiwan?
There are two types of property tax: residential and non-residential households.
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