The filing deadline is extended due to a holiday.
Taiwan’s Ministry of Finance (MoF) has announced that the 2026 property tax (tax year 115) will be levied from 1 May 2026. Taxpayers whose properties qualify for preferential tax rates or exemptions must submit applications to their local tax authority by 23 March to ensure the benefits apply for this year.
Under the House Tax 2.0 system, effective from 1 July 2024, property tax is assessed annually with 28 February as the tax liability reference date. If a property’s use changes in a way that reduces tax liability, taxpayers must file within 40 days of the tax levy date.
For 2026, the filing deadline is extended to 23 March due to a holiday.
Preferential tax rates
- Self-Occupied Residences (1.2% or 1%)
1.2% rate: The house is not rented or used for business; the taxpayer, spouse, or direct relatives reside there and have household registration; ownership nationwide does not exceed three houses. - 1% rate: Taxpayer, spouse, and minor children own only one house nationwide; the house is self-occupied with an assessed value below the local threshold. Filing and household registration must be completed by 23 March.
- Rental properties (1.5%–2.4%)
- Lower rates apply if rental income meets or exceeds the local standard rent. Taxpayers must submit lease contracts or supporting documents and declare rental income in their comprehensive income tax return in May.
- Public-interest or social housing rates (usually 1.2%) are determined by the local tax authority; no separate filing is required.
- Exemptions
- Natural persons owning up to three residential houses nationwide, each valued below TWD 100,000 (adjustable by local governments), are exempt from house tax.
- If owning more than three houses, taxpayers must designate three properties for exemption.
Properties already filed and approved for preferential rates or exemptions do not require re-filing if usage, exemption criteria, and ownership remain unchanged.
This announcement was made on 18 March 2026.
