Local Tax Bureau of Taichung City Government said that the Early Childhood Education and Care Act has come into effect since January 1, 2012 in accordance with which public kindergartens are exempt from house tax for their classrooms, offices, and staff quarters while private kindergartens must register their classrooms and offices under the ownership of a foundation to qualify themselves for the exemption from house tax.
Before the expiry of entrusted management contracts, those kindergartens entrusted by local governments to private operators prior to the implementation of this Act are also qualified for exemption from house tax on their classrooms, offices, and staff quarters but they shall be disqualified if they receive rents, royalties, and other income for the entrustment.
Local Tax Bureau further explained that those nurseries turned from public and private kindergartens shall not be affected by the new rules in principle and shall continue to enjoy house tax exemption. Under the same token, those nurseries restructured from kindergartens set up by the foundations may apply for exemption from house tax if they meet the above-mentioned requirements.
If you have any questions, please call 0800-086969 (toll-free) or 04-22585000 ext. 1 for the call center of Local Tax Bureau.