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財政部民國113年4月1日台財稅字第11300547340號
訂定「全國單一自住房屋現值一定金額基準與房屋稅差別稅率之級距、級距數及各級距稅率基準」,自113年7月1日生效
MINISTRY OF FINANCE Notice is hereby given, for the promulgation of "Criteria for the Current Value Threshold for the One House Owned by a Married Couple and Their Minor Children Used for Residential Purpose in the Whole Country and Criteria for the Tax Brackets, the Number of Tax Brackets, and the Tax Rates of Differential House Tax" (criteria shall become effective from 1st, July 2024)