
The Executive Yuan is moving to crack down on property hoarders. In a plan approved on Thursday, it raised the tax rate for owners of vacant homes and multiple properties. Residential property taxes will rise to a range of 2% to 4.8%, up from the current range of 1.5% to 3.6%. If approved by the Legislative Yuan, the new system will be implemented in July 2024. The plan also adjusts the way tax is calculated for owners of four or more homes. An official explains how it works.
Sung Hsiu-ling
National Tax Administration director-general
Say that you own two properties in one city or county. Multiply that by 10 cities and counties, for a total of 20 properties. Right now your tax rate would be based on you having two properties in each city or county. But later on, your rate would be based on the fact that you have 20 properties.
Kao Chia-yu
DPP lawmaker
If it can achieve a reduction in property speculation and allow young people to afford their own homes – if it can bring about housing justice, then I think that this legislation is what the people want.
To encourage owner occupancy, the system also lowers the tax rate for owners who have only one home, and who live in that home themselves. The rate will be reduced from 1.2% to 1%, benefiting more than 3 million households. According to the finance ministry, as of 2022, there were nearly 500,000 homes not occupied by their owners. The new tax rates target so-called property hoarders, to make homeownership more accessible for young people.
打擊囤房大戶!行政院院會通過"房屋稅差別稅率2.0方案",第4戶起非自住住家稅率從縣市各別歸戶改為全國總歸戶,稅率從1.5%至3.6%間,調升至2%至4.8%,一旦立院三讀通過,預計2024年7月實施、後年5月開徵。
[[財政部賦稅署署長 宋秀玲]]
“假設你在一個縣市有2戶,有10個縣市就20戶,以前是在每個縣市都用2戶稅率,以後會用20戶來決定,你應該適用的稅率”
[[立委(民) 高嘉瑜]]
“如果能落實減少惡質炒房,能夠讓年輕人真的買得起房,能夠實現居住正義,我相信都是全民的期待”
不過,為鼓勵自住,單一自住房屋在一定金額以下稅率,從原先1.2%調降為1%,約328萬戶受益。根據財政部統計,2022年全國非自住房屋高達49萬3715戶,中央鎖定"囤房大戶"下手,要落實居住正義,讓年輕人也能買得起房。
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