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If the house is partially used for business operations, the land value tax may be applied with tax rate of self-use residential land

  • Date: 2018-04-09
  • Issued by: Local Tax Bureau

(Taichung News) Mr. Wang had a question about if the rate of land value tax could be modified as partial self-use residential land since his 3-storeyed building was for business operations before but it’s now changed for self use as residence from the second floor and up?
The officer of Local Tax Bureau, Taichung City Government, answered, the house is partially used for business operations but the other parts are for self-use as residence, then the land taxcan be applied as the tax rate of self-use residential land in proportions. Take Mr. Wang’s case for example, the 3-storeyed building is split as the 1st floor for business operations whereas the second and third floors are for self residence so the proportions of the 2nd and 3rd floors to the total building can be applied with the tax rate of self-use residential land for land value tax calculation.
The Bureau officer has reminded if the house is partially used for business operations and not for leasing, the land owner, the spouse of the owner, or the immediate family of the owner with the household registrations on site, then they can apply for the tax rate of self-use residential land based on the actual proportional self-use residence and the tax rate of general land for land value tax filing. The taxpayers should have self-check for the land they own if they are qualified for the tax rate of self-use residential land and raise the applications to the local government tax office 40 days before (22nd September) the land value tax levy starts in the same year. Once they miss the deadline, their applications will be effective from the next year.
If you have any question about local tax, please call the free hotline 0800-086969 provided by the Bureau. We are happy to help.

  • Date : 2018-03-30
  • Hit: 6
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