People who buy a house to live in declare deed tax. Remember to fill in the attachment to apply for preferential tax rate.

People acquire houses through sales, donations, etc. If they are to be used as a residence, when declaring the deed tax, don’t forget to fill in the “Deed Tax Declaration Attachment” and submit an application for the owner-occupied tax rate in advance.

After buying a house and preparing to live in it yourself, in addition to handling the transfer and paying the deed tax, the time for moving the household registration cannot be ignored. People acquire houses through sale, donation, etc., and if they intend to use them as self-occupied houses, they can fill out the "Deed Tax Declaration Attachment" when declaring the deed tax, and apply for the owner-occupied household tax rate in advance. After completing the house transfer registration, remember to transfer the household registration before March 22. If the regulations are met, the house tax will be subject to the owner-occupied household tax rate.

The Hsinchu County Government Taxation Bureau stated that to be subject to the owner-occupied household tax rate, the house must meet the conditions of no business, no rental, and be actually lived in by myself, my spouse or immediate family members and have completed household registration. In addition, the total number of self-occupied houses in the country for the person, spouse and minor children must be within 3 households.

The tax bureau pointed out that if the new owner needs to live in the house himself, he can apply through the "Deed Tax Declaration Attachment" when applying for the deed tax declaration. After completing the house transfer registration, he can then handle the household registration transfer according to the regulations. The tax bureau will review the attachment to the deed tax declaration and relevant information. Once it is confirmed that the owner-occupied conditions are met, the 1.2% preferential rate of house tax for self-occupied households can be applied, and no additional application is required.

The tax bureau reminds people that if they are determined to use the house as their own residence after acquiring the house, they can submit an application for the self-occupancy tax rate when applying for the deed tax declaration, and pay attention to the household registration transfer period and other applicable conditions. If the house is not rented out or open for business, and is actually lived in by yourself, your spouse or immediate family members and has completed household registration, and meets the national self-occupied house number regulations, you can enjoy the self-occupied household tax rate in accordance with the regulations.