(Taichung News) The Local Tax Bureau of the Taichung City Government has received inquiries from residents about whether aliens who own land in Taiwan but do not have household registration can still qualify for the preferential rate for self-use residential land value tax.
According to the bureau, aliens' Alien Resident Certificate is considered equivalent to household registration. If they meet the following criteria, they can apply for the self-use residential land value tax rate:
1. The house on the land is owned by the alien, their spouse, or a direct relative.
2. The alien's registered address on their Alien Resident Certificate matches the house’s location, or their Taiwanese spouse or direct relative has completed household registration there.
3. The house is not rented out or used for commercial purposes.
4. The land area does not exceed 300 square meters in urban areas or 700 square meters in non-urban areas.
5. Each landowner, along with their spouse and dependent minors, is allowed only one eligible property.
The Local Tax Bureau also reminds that to qualify for the preferential tax rate for self-use residential land, the landowner must submit apply at least 40 days before the annual land value tax is imposed. If submitted late, the preferential tax rate will only apply from the following year.
For any questions regarding the local tax, feel free to call the toll-free service hotline at 0800-000321 or 04-22585000 and press 1 to connect to the A++ Station, where dedicated will be available to help.