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Back房屋稅2.0上路 房東續約沒重申請恐失優惠稅率
房屋稅2.0上路 房東續約沒重申請恐失優惠稅率
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自由时报2 hours agoReal_estate2 min readChinaView translation

房屋稅2.0上路 房東續約沒重申請恐失優惠稅率

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新竹縣政府稅務局提醒房東,租屋享有1.6%至2.4%優惠稅率的房屋稅2.0新制並非永久有效,租約到期後無論續約或換約都必須重新申請,否則稅率將恢復為非自住住家用2.6%至4.8%,稅負可能翻倍,並提供安心省稅三步驟與聯絡電話。

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Why It Matters

房屋稅2.0新制於民國116年上路,提供出租房屋1.6%至2.4%的優惠稅率,但需符合租金標準並每年申請,未申請則適用非自住住家用稅率2.6%至4.8%。

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新竹縣政府稅務局提醒,因應房屋稅2.0 新制上路,出租房屋雖然可享有1.6%至2.4%的優惠稅率,但只要租約到期,無論是與舊房客續約還是簽新房客,都必須重新向稅務局提出申請 。(記者廖雪茹攝)

〔記者廖雪茹/新竹報導〕租屋族換約、續約很常見,但包租公、包租婆們可得留心了!新竹縣政府稅務局特別提醒,因應房屋稅2.0 新制上路,出租房屋雖然可享有1.6%至2.4%的優惠稅率,但這項好康並非「申請一次就永久有效」,只要租約到期,無論是與舊房客續約還是簽新房客,都必須重新向稅務局提出申請,否則優惠恐怕瞬間飛了,稅金直接翻倍!

稅務局說明,房屋稅是按年計算,以民國116年期房屋稅為例,計稅期間為115年7月1日至116年6月30日。如果原本適用優惠稅率的租約在115年6月30日前到期,優惠就只能用到115年期;續約或換約後若沒有重新申請,或是租金未達財政部規定的當地一般租金標準,房屋就會被改按「非自住住家用稅率2.6%至4.8%課徵,稅負將大幅增加。

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為維護自身權益,房東務必掌握「安心省稅三步驟」。首先要隨時確認租約期限,明白優惠不會自動延續;其次要把握申請時限,以116年期為例,需在116年3月22日(開徵前 40 天)前,主動檢附最新租賃契約書與屋主身分證影本提出申請;最後是每年5月申報綜合所得稅時,應如實申報租賃所得且達到法定租金標準。若民眾有任何疑問,可隨時撥打新竹縣稅務局竹北總局: (03)5518141 或竹東分局: (03)5969663 洽詢專人服務。

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Open Questions

  • 租金未達財政部規定的當地一般租金標準的具體門檻是多少?
  • 逾期申請是否仍可補救優惠稅率?

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