These Standards are enacted pursuant to the provisions of Paragraph 4, Article 5 of the House Tax Act.

For a house used for residential purposes by the owner or for a right-of-use house with superficies registered on the land thereof and used for residential purposes by the right-of-use holder, provided that
1.The house cannot be rented out or used for business;
2.The house owner or his/her spouse or one of their lineal relatives resides in the house and has completed the household registration of the house;
3.The total number of houses owned by a married couple or their minor children, which can be regarded as houses used for a residential purpose by the owner(s), shall not exceed three.
If a married couple and their minor children only own one house in the country, which is in compliance with the provisions of Subparagraph 1 and Subparagraph 2 of the preceding paragraph, and the current value of the house is below a certain amount, the tax rate stipulated in the provisio in the first item of Subparagraph 1 of Paragraph 1, Article 5 of the House Tax Act shall be applicable.

Houses leased for public welfare purposes by a landlord registered with the local government as a charity, as referred to in Item 1, Subparagraph 1, Paragraph 1, Article 5 of the House Tax Act, are determined by the municipality, county, or city competent authority in accordance with the Housing Act and other related regulations, shall be rented for residential purposes within the validity period of determination.

These Standards shall come into effect from July 1, 2024.