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  • Departmant of Taxation,Taoyuan English Homepage

Departmant of Taxation,Taoyuan English Homepage

  • House Tax – Preferential Tax Rate for Self-Use Residence
Tips for Tax Saving:
3 Requirements for Eligibility:
  • The house is not for leasing or business use.
  • The house is the residence of mine, my spouse, or my immediate family members.
  • No more than 3 houses are owned by myself, my spouse, and my minor children.
Application Deadline
  • Apply by the 15th of the month (including 15 days) →New tax rate is applicable
  • Apply after the 16th of the month → New tax rate is applicable next month

Application Form
English-House.docEnglish-House.pdf
Audio

  • Land Value Tax – Preferential Tax Rate for Self-Use Residence
Tips for Tax Saving:
Eligibility, 3 Requirements, 2 Restrictions
3 Requirements
  • Landowner, his/her spouse, or his/her immediate family members have household registration at the land.
  • The land is not for leasing or business use.
  • The house building on the land must be owned by the landowner, his/her spouse, or his/her immediate family members.
2 Restrictions
  • The landowner, his/her spouse, and his/her dependent minors are limited to own one land.
  • The urban land area is not over 300 square meters (90.75 pings). The non-urban land area is not over 700 square meters (211.75 pings)
Application Deadline
  • Apply before September 22, the preferential tax for self-use residence is applicable for that year.
  • Apply after September 22, the preferential tax for self-use residence is applicable for next year.

Application Form
English-Land.docEnglish-Land.pdf
 Audio

  • Vehicle License Tax – Tax Exemption for People with Disabilities
Tax Types
1、People with Disabilities Owing Drivers’Licenses
  • Vehicles should be owned by the people with disabilities
  • Each person with disabilities is limited to own one vehicle.
2、People with Disabilities without Drivers’Licenses
  • The vehicle should be owned by the person with disabilities, his/her spouse, his/her second-degree relatives who registered in the same household, or a guardian or assistance assigned by the court.
  • Each person with disabilities is limited to own one vehicle.
Tax Exemption Maximum
  • Tax value is limited to vehicle with the total of engine displacement lower than 2400cc and housepower as 262 HP(British horsepower)/265.9PS(Metric horsepower). The amount of tax value exceeds the limitation should be paid.
Application Deadline
Vehicle owners who are qualified for vehicle license tax exemption for people disabilities are recommended to apply at the local taxation department as early as possible. Once approved, tax exemption is in effect immediately.

Application Form
English-car.docEnglish-car.pdf
 Audio