According to Local Tax Bureau, Taichung City Government, if taxpayers are using their townhouse for business purposes only on the first floor while using the second floor and floors above for private functions, and if they qualify for residential land for own use, they will be entitled to preferential land tax of 0.2% in accordance with the residential purpose area ratio.

Furthermore, the bureau also indicates that in order to apply for preferential land tax, the land owners, their spouses or direct relatives should complete their household registration on the land; furthermore, it may not be leased or used for business purposes, and the property on top of the land must be owned by the land owners, their spouses or direct relatives, and the application should be submitted to the local taxing authority 40 days before the land tax us collected (September 22). If the application is submitted after September 22, application will only be valid for the following year.
If the public has any questions, please dial the toll-free service number 0800-086969 or (04) 22585000 ext. 1 for telephone customer service center, and our staff will be glad to assist you.