Nantou County Taxation Bureau: Local tax discounts are applicable to parties and relatives of same-sex marriages

The Nantou County Taxation Bureau stated that parties to same-sex marriages and their relatives are eligible for various local tax incentives. (File photo)

[Reporter Zhang Xiesheng/Nantou Report] In order to implement the Constitution's guarantee of marriage equality and the principle of tax neutrality, the Ministry of Finance announced on July 23 this year that it will fully relax the application of various local tax preferential treatment for parties to same-sex marriages and their relatives. The Nantou County Government Taxation Bureau stated that this relaxation will focus on the two major areas of real estate tax and license tax. People whose houses meet the conditions for self-occupation, please remember to apply for the self-occupancy discount on house tax before March 22 next year.

Parties in same-sex marriages are entitled to exemption from license plate tax for disabled vehicles and special parking for disabled persons. (File photo)

The Nantou County Taxation Bureau pointed out that in terms of preferential treatment for self-occupancy in real estate and land taxes, one party to a same-sex marriage relationship, the direct blood relatives of the other party, and the direct blood relatives of the spouses must be treated as immediate relatives. As long as the household registration is established on the property and meets other requirements, the housing tax for self-occupied residences is 1% or 1.2%, the preferential land price tax for self-occupied residences is 2‰, the preferential land value-added tax rate for self-occupied residences is 10% and repurchase tax rebates are applicable.

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In terms of use license tax, one party to a same-sex marriage and the spouse of the other party who are blood relatives within the second degree of kinship and within the second degree of kinship may apply to the use license tax provisions of Article 7, Paragraph 1, Paragraph 8, Article 7, Paragraph 1, Paragraph 8 of the Law on Use License Tax, which stipulates that vehicles owned by relatives of persons with disabilities within the second degree of kinship and within the second degree of kinship are exempt from use license tax and are used by such persons.

The tax bureau reminds people whose property meets the conditions for self-occupation, please remember to apply for a house tax self-occupation discount before March 22 next year; those who meet the qualifications for license tax exemption for people with disabilities, please also apply to the local tax collection authority where your car is registered as soon as possible to protect your tax rights. If you have any questions, you are welcome to contact the bureau or the Puli and Zhushan branches. The toll-free service hotline is: 0800-496969.

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