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資料處理中

Services provided by this Bureau include stamp duty, land value tax, land value increment tax, house tax, vehicle license tax, and entertainment tax.

Local Tax Service Hot Line: 03-8226121

Local taxation by the Taxation Office of each county/city differs from the National Tax Administration. This Bureau is mainly in charge of the following tax items:

Service Information
Item Object and Scope of Tax Levy Obligor Main Laws & Acts
Stamp Duty
  • Monetary Receipts.
  • Personal property sales contract.
  • Contracting Agreement.
  • Real estate mortgage, acquisition, and subdivision contract.
  • Issuer of monetary receipt.
  • Contractor or receipt issuer of personal property sales contract, forwarder contract, real estate mortgage, acquisition, and subdivision contract.
Stamp Duty Act,Enforcement Rules of Stamp dut
Vehicle License Tax Applicable to public and private transportation tools such as vehicles, ships, and carriages used in public ocean and land channels and roads. Owner or use of transportation tool. Vehicles License Tax Act.
Land Value Tax Land value tax shall be levied to lands with stipulated land price, except land used in farming. Deed owner or dien-holder of land. Land Tax Act, Enforcement Rules of Land Tax Act.
Agricultural Land Tax Agricultural land tax shall be levied to lands in areas without a stipulated land price yet or areas with a stipulated land price that are still being used in farming. (Ordinance No. Tai-76-tsai-tzu-19365, September 20, 1987, Executive Yuan, Agricultural Land Tax is suspended commencing from the second period of 1987. Deed owner or dien-holder Land Tax Act, Enforcement Rules of Land Tax Act.
Land Value Increment Tax After fixing a stipulated price on the land, land value increment tax is collected during the transfer of ownership of land from the natural rise of the total value of land.
  • Seller of land sales (exchange is considered as sales).
  • Gift donee.
  • Dien-maker of pledge dien.
Land Tax Act, Enforcement Rules of Land Tax Act.
House Tax Various houses on the land and related buildings that increase the utilization value of that house.
  • Deed owner of the house.
  • Dien-holder of pledge dien.
House Tax Act,Hualien House Tax Collection Self-Governance Ordinance.
Deed Tax Acquisition deed owner from real estate sales, forwarder mortgage, exchange, gift, or subdivision should declare and pay for deed tax, but exempted to lands in the areas where land value increment tax is levied.
  • Buyer of sales contract.
  • Dien-holder of dien contract.
  • acquisition party of exchange deed.
  • Donee in the gift contract.
  • Acquisition party of subdivision contract.
  • Possessor of Possession contract.
Deed Tax Ac
Amusement Tax
  • Movie, singing, dancing, and various arts performances and competitions.
  • Dancing hall or dancing location.
  • Billiard location, bowling hall, golf course, and other entertainment facility that provides entertainment.
Tax obligor is the person who pays for the entertainment. Entertainment Tax Act