Part of the house is open for business, and you can also apply for a preferential tax rate of land value tax

Issued by: Keelung City Taxation Bureau

Part of the house is for self-use residential use, and part is for business use, and the location of the base can apply for a proportional self-use residential preferential tax rate.

Taxpayers often think that the house is for business use, so they cannot apply for the preferential tax rate for self-use houses. The Keelung City Taxation Bureau pointed out that when the house is a building, the land price can be levied at the preferential tax rate and the general tax rate according to the proportion of the actual use of each floor to the base area. As for the houses on the same floor, if the self-use residence and the business use part can be clearly divided, the land area occupied can be calculated according to the actual use area of the house, and the land value tax can be levied at the preferential tax rate for self-use residence and the general land use tax rate respectively. The tax bureau reminds you that those who want to apply for the preferential tax rate, please apply to the tax collection agency where the land is located before September 22.

Press Release Contact: Lin Yuqi

Contact number: 2433-1888 ext. 622