Ministry of Finance: Nearly 600,000 People Nationwide Own Vacant Homes, 1,043 Individuals Own Over 10 Properties

(CNA, Taipei, July 8) Latest statistics from the Ministry of Finance show that in fiscal year 114 (2025), over 599,000 people nationwide owned non-owner-occupied vacant residential properties. Of these, 558,000 people owned 2 or fewer properties, accounting for 93.12%. A total of 1,043 individuals, classified as "hoarders," owned 10 or more properties.

The "Hoarding Tax 2.0" new system, implemented from July 113 (2024), saw its first collection in May 114 (2025). It targets individuals holding multiple non-owner-occupied vacant residential properties, raising the statutory tax rate to between 2% and 4.8%. All local governments are required to set differential tax rates based on the total number of properties held nationwide, with progressive taxation. For those owning only one property for owner-occupied use with a property value below a certain amount, the tax rate is reduced to 1%.

The Ministry of Finance's Department of Taxation and the Fiscal Information Center jointly held a press conference today to release the 114 (2025) fiscal and tax information local tax statistics, including the newly added statistics for individuals and households holding non-owner-occupied other residential properties in fiscal year 114 (2025) under the new system.

Li Chih-chung, Deputy Director-General of the Ministry of Finance's Department of Taxation, explained that statistics show 558,005 individuals owned 2 or fewer non-owner-occupied vacant residential properties, with 517,218 households. Both figures represent over 90%.

According to the statistics, among the 599,193 property hoarders in 114 (2025), 41,188 people owned 3 or more properties, accounting for about 6.88%. Among them, 1,043 individuals, classified as major hoarders, owned 10 or more properties, representing 0.17%.

The Ministry of Finance added that before the implementation of the 2.0 new system, residential properties were categorized into only owner-occupied and non-owner-occupied. After the implementation of the 2.0 new system, non-owner-occupied residential properties were further subdivided into general rental, inherited co-ownership, builder-owned, and other residential categories. The current statistics are based on the master file data of property tax registrations for fiscal year 114 (2025), counting properties entirely owned by one person and used as other residences for non-owner-occupied purposes. This excludes co-owned properties and excludes parking spaces and air-raid shelters.

Furthermore, Li Chih-chung explained that fiscal year 115 (2026) property tax is the second year of collection under the 2.0 new system. For that year, the number of assessed cases is 9.746 million, with a tax amount of NT$103.71 billion, representing an annual increase of 1.2% and 3.4% respectively.

Li Chih-chung observed that in fiscal year 115 (2026), the total number of rental properties reached 409,000, an annual increase of 17.1%. Concurrently, the number of non-owner-occupied vacant residential properties subject to increased taxation was 1.117 million, a decrease of 1.8% year-on-year. This indicates that the 2.0 new system has been effective in encouraging owners of multiple properties to rent out their vacant homes for effective use, and has prompted landlords to truthfully declare rental income and convert properties into public social housing.

Additionally, statistics show that in fiscal year 115 (2026), the number of single owner-occupied homes nationwide was 3.181 million, with taxpayers receiving tax reduction benefits of NT$2.33 billion, an increase of 25,000 units and NT$70 million respectively compared to fiscal year 114 (2025). (Editor: Lin Shu-yuan) 1150708

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