PolicyOctober 29, 20261 min readAI translation

Taipei rental homes: apply by March 22 to cut house tax to 1.5%–2.4%

The Taipei City Revenue Service reminds owners that reporting rental income alone is not enough; they must also apply separately to the tax authority for the preferential rate.

In three sentences

The Taipei City Revenue Service says rented-out residential properties must apply by March 22 to qualify for the 1.5% to 2.4% house tax rate.
For residential properties rented out in Taipei where the reported rental income meets the rent standard, the rate falls from 3.2%–4.8% to 1.5%–2.4%.
Starting in July of ROC year 115, the Taipei City Revenue Service is rolling out a "notarization-linked outreach and application service," reminding owners to apply when a lease is notarized.

The Taipei City Revenue Service pointed out that many property owners remember to report rental income tax but do not know that they must still apply for the preferential tax rate before the 40th day after house tax billing begins (that is, March 22), and so miss the chance to save on taxes.

The House Tax 2.0 system took effect in July of ROC year 113. For a residential property in Taipei that is rented out, as long as the reported rental income meets the local general rent standard, the house tax rate can fall from the original 3.2%–4.8% to 1.5%–2.4%.

To make applying easier, the Taipei City Revenue Service has set up a "Rental Income Meeting the Rent Standard: Apply for the Preferential Tax Rate" section on its website. Owners do not need to insert a card for identity verification. They can apply online by entering the taxpayer's name, ID number or unified business number, the address of the rented property, and the lease start date, and by uploading the lease contract.

Starting in July of ROC year 115, when owners have a residential lease notarized, the Taipei City Revenue Service will remind them to complete the preferential rate application for the rented property early.

When House Tax 2.0 was introduced, the Ministry of Finance gave an example: for a residential property with a current house value of NT$1 million that is rented out with the reported income meeting the standard, the highest house tax rate is 2.4%, which cuts the tax by at least NT$12,000 to NT$24,000 compared with the highest rate of 3.6% under the old system at the time or the highest rate of 4.8% under the House Tax 2.0 plan.

What it means for you

Landlords who have rented out a residential property should confirm that the rental income they report meets the rent standard, and also apply separately to the tax authority for the preferential rate by March 22. Property owners in Taipei can go to the dedicated section on the Taipei City Revenue Service website and apply online with the lease contract ready. Tenants can check whether their landlord has completed the application, and can also ask about it when the lease is notarized.

Quick quiz

2 questions; pick an answer to see the explanation

What is the application deadline for a rented-out residential property in Taipei to qualify for the lower house tax rate?
After a residential property in Taipei is rented out and the reported rental income meets the local general rent standard, to what level can the house tax rate fall?

Image cards

6 cards. Tap to enlarge; save and share with friends

House tax break for rented-out homes. How can the house tax on a rented-out home be cut to 1.5%–2.4%?
Who needs to apply, when the deadline is, and what tenants can watch for. — Card 1

What happened: rented-out homes must apply separately. House tax on rented-out homes can fall to 1.5%–2.4%; apply by March 22 each year, extended if it falls on a holiday; Taipei offers online applications, upload the lease, no card needed — Card 2

Key numbers: how much does the rate fall?. Qualifying rentals in Taipei: from 3.2%–4.8% to 1.5%–2.4%; Ministry of Finance example: a home with a current value of NT$1 million; rented out and reported as qualifying, highest rate 2.4%; at least NT$12,000 to NT$24,000 less in tax — Card 3

Who is affected: landlords must apply, tenants can watch. Landlords: reported rental income must meet the rent standard; if not reported or not meeting the standard, the rate stays at 3.2%–4.8%; tenants: can check whether the landlord has applied — Card 4

What is not settled: things to check yourself. Outside Taipei: report to the tax authority where the property is located; confirm the amount of the "local general rent standard" with the tax authority; whether the landlord has applied can be asked about at lease notarization — Card 5

Questions you can ask: 1. What is the local rent standard for my rented property? 2. Has the landlord applied for the preferential tax rate by March 22? 3. Will the tax office remind owners to apply for the preferential tax rate when the lease is notarized? The actual conditions that apply are as explained by the tax authority where the property is located. — Card 6

Original：臺北市稅捐稽徵處 · We only post summaries and key points. Read the original for the full story.

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