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Can the hotel house tax be reduced on floors not rented to guests?

For a house used for business purposes, as for tourist hotels or hotels, the house tax shall be levied at 3% of its current value by the local government. In accordance with the issuance of explanatory decree No. 800686350 by the Ministry of Finance on April 17, 1991, if a hotel shuts down one or more floors because of poor business conditions, and this is verified by the tax collection authorities, during the shut-down period, the house tax can be levied at 2% of its current value by the unit of “per floor.” Due to the COVID-19 period, the house-owner can apply for a tax reduction for any floors closed, and the tax collection authorities will levy only 2% or 1.5% (minimum rate) of its current value to relieve their tax burden.

Issued:Dept. of Planning Release date:2020-11-09 Last updated:2021-07-16