Local Tax Bureau of Taichung City Government-News-Taichung’s Local Tax Bureau Notifies Initiatively : Household Registration Is Required for Owner-Occupied Houses

(Taichung News) Under the new house tax rules, starting from July, house owners must have household registration to benefit from the reduced tax rate. In response, the Local Tax Bureau of the Taichung City Government has sent 166,000 notification letters as of September 30. Houseowners who complete their household registration by March 24, 2025, can still enjoy the 1.2% tax discount for owner-occupied houses without additional application. In addition, if house owners who are eligible for the discount, along with their spouse and minor children, own only one house in the country, the tax rate may be lowered further to 1.0%.
The Local Tax Bureau noted that to meet the requirements for owner-occupied houses, the house owner, their spouse, and minor children are limited to owning up to three houses nationwide, the property must be used solely for residential purposes (not rented or for business), and the household registration must be under the house owner, their spouse, or immediate family members. Without household registration, their houses will be classified as non-owner-occupied and taxed at higher rates, with a maximum tax rate of 4.8%, based on the total number of houses owned across the country.
The Local Tax Bureau advises that individuals considering changing their household registration to reduce house taxes should evaluate the potential impact on their eligibility for subsidies or other tax breaks, such as old-age citizens’ allowances and childcare subsidies, which require household registration.
Furthermore, if a household has a vehicle designated for a person with disabilities that qualifies for a vehicle license tax exemption, and the vehicle is owned by the disabled person, their spouse, or a family member, they must share the same household registration. Therefore, it's important to assess these considerations before relocating your household registration. The Local Tax Bureau also stresses that for houses acquired for residential purposes after July, house owners must report that their houses are eligible for the reduced house tax rate by March 24, 2025, after updating their household registration; otherwise, the house tax for that year will be charged at the higher rate for non-owner-occupied houses.
The Local Tax Bureau added that for individuals who have not received a notification letter, it is still necessary to declare their house as owner-occupied by March 24, 2025, to qualify for the corresponding tax rate next year. Taxpayers can apply online via the Bureau's website (https://www.tax.taichung.gov.tw) or through the Local Tax Online Application Platform (https://net.tax.nat.gov.tw). For any further questions, please call the Bureau’s free service hotline at 0800-000321 or call 22585000 and press 1 to connect to the A++ Station, where dedicated personnel will be available to help.