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英譯法規內容

法規名稱(Title) Tainan Municipal Self-Government Ordinance on House Tax Rates Ch
公發布日(Date) 2011.08.24
法規沿革(Legislative) promulgated in the Fu Fa Guei Zih Order No. 1031065250A
on November 11, 2014 by Tainan City Government
法規內文(Content)

Article 1  This Self-Government Ordinance is formulated pursuant to  Article 6 of the House Tax Act.


Article 2  House tax shall be levied at the following rates:


1. Houses used for residential purposes:

(1) A house used for residential purposes by the owner or leased for public welfare purposes by a landlord registered with the local government as a charity shall be taxed at the rate of 1.2 percent of the current value of the house.

(2) Other houses for residential purposes shall be taxed at the rate of  1.5 percent of the current value of the house.


2. Houses used for non-residential purposes:

(1) A house used for doing business shall be taxed at the rate of 3 percent of the current value of the house.

(2) A house used as a private hospital, a private clinic or a professional office shall be taxed at the rate of 3 percent of the current value of the house.

(3) A house used as the premise of a non-profit civil organization shall be taxed at the rate of  2 percent of the current value of the house.

(4) A house owned by a duly-registered factory and used directly for production shall be taxed at 50 percent of the rate applicable to a house used for doing business.


Article 3  This Self-Government Ordinance shall take effect on July 1, 2014.