“My tenant wants to move their household registration to my property. Can I refuse?” The answer is clear: no. Under the Household Registration Act (戶籍法), a tenant may register at the address where they actually live, without the landlord’s consent, and a lease clause saying “no household registration” breaches mandatory law and has no effect.
Household registration (戶籍) is Taiwan’s official record of where each citizen’s household lives. It determines school districts, voting and local welfare, and is separate from property ownership. A tenant’s registration does, however, affect house tax, land value tax and audit risk, and can leave a loose end after move-out. This guide sets out the 2026 rules.
For foreign nationals: Household registration exists only for ROC citizens. A foreign tenant has none to move; the address on the Alien Resident Certificate (ARC) is their official address instead, so the effects below arise when a Taiwanese tenant registers. The owner-occupier house tax rate (1.2%) and land value tax rate (2‰) require household registration by the owner, spouse or a direct relative, so a foreign owner should plan on the general rates and ask us through our contact page.
Three key facts
- A landlord cannot refuse; a prohibition clause in a lease is void.
- Non-owner-occupied house tax starts at 3.2% in Taichung, nearly 2.7 times the owner-occupier rate of 1.2%.
- Clearing a departed tenant’s registration takes 3 months plus 30 days under Article 50 of the Household Registration Act.
Our view: Tenants usually register for their children’s schooling, for voting or for welfare applications. It has nothing to do with ownership, and the landlord’s title is not affected. What deserves attention is tax exposure and the clean-up after move-out.
Effect 1: house tax and land value tax may lose the owner-occupier rate
Under House Tax 2.0 (房屋稅2.0), the owner-occupier rate requires both actual residence and completed household registration by the owner, spouse or a direct relative. A property let in full never met that definition, but many tax records still carry an old “owner-occupied” status. Once a tenant registers, the tax office, cross-checking household data, reclassifies the property.
| Status of the property | House tax rate | Notes |
|---|---|---|
| Owner-occupied, the only home nationwide, value below the threshold | 1% | Owner, spouse or direct relative lives and is registered there |
| Owner-occupied, up to 3 homes nationwide | 1.2% | Household registration required; without it, reclassified as non-owner-occupied |
| Public-interest landlord or social housing sublet-and-manage | 1.2% | Let to a rent-subsidy recipient or a disadvantaged household; treated like owner-occupied |
| Let and rental income declared at the rent standard | 1.5% to 2.4% | Banded by total homes held nationwide (1.5% for up to 4) |
| Non-owner-occupied, not declared as let, multiple homes | 3.2% to 4.8% | 3.2% for 2 or fewer homes, rising to 4.8% for 7 or more |
Taichung City rates per the House Tax Act and the Taichung City house tax rate ordinance, checked July 2026.
Land value tax (地價稅) follows the same logic: 2‰ for self-use residential land against a progressive 10‰ to 55‰ for general land, a gap of at least five times. The self-use rate likewise requires registration by the owner, spouse or direct relative with no letting, so a tenant’s registration removes eligibility.
Our view: If the property is already honestly declared as let and pays the “let with rental income declared” rate (from 1.5%), a tenant’s registration will not make the tax worse. The landlords who face back-payments are those whose property has been let for years while the tax record still says owner-occupied. See our landlord tax comparison.
Effect 2: the letting becomes visible and audit risk rises
A tenant’s registration leaves a government record that someone other than the owner lives there, which the National Taxation Bureau can match against the landlord’s return. Undeclared rent means back taxes plus penalties, with a look-back of up to 5 years; in serious cases there is criminal liability under Article 41 of the Tax Collection Act (稅捐稽徵法第 41 條). Other matching sources include the Ministry of the Interior’s rent subsidy system, abnormal water and electricity use, and changes in house tax records.
Penalties under the Income Tax Act: up to 2 times the tax evaded where a return was filed but income omitted, up to 3 times where no return was filed. The look-back is generally 5 years, or 7 years for evasion by fraud. Landlords without receipts can deduct a flat 43% as expenses, and a sublet-and-manage scheme or public-interest landlord (公益出租人) status adds a monthly tax-free allowance. See declaring rental income.
Our view: Declare the letting and use public-interest landlord status to keep the tax down. On the same annual rent of NT$240,000, a public-interest landlord pays NT$4,104 against NT$16,416 for an ordinary landlord, three quarters less.
Effect 3: the tenant has moved out but the registration remains
Under Article 50 of the Household Registration Act, the owner can apply to the district household registration office to move the registration of a person who no longer lives there “to the office” (逕遷戶所), parking it at the office’s own address. It needs neither force nor the tenant’s cooperation.
- Bring the original title deed and the owner’s ID to the office (or apply online with a Citizen Digital Certificate). Evidence that the tenant has left, such as a lease termination record or LINE messages, speeds up verification.
- The office verifies on site that the tenant has moved out.
- If the tenant’s current address is known, the office sends a formal demand with a deadline; if unknown, it proceeds directly.
- If the tenant has still not moved the registration 3 months plus 30 days after the application date, the office transfers the whole household’s registration to its own address.
Our view: The procedure applies to a whole household. If the tenant and the landlord are in the same household, the “whole household has left” condition is not met and the procedure is unavailable; this typically happens with rooftop additions that lack a separate door number. The standard residential lease terms (住宅租賃定型化契約應記載及不得記載事項) already require a tenant to move the registration out when returning the property, so put that clause in the lease.
For the tenant: benefits and one drawback
For a Taiwanese tenant, registering brings the school district, local birth and welfare subsidies, resident parking and voting rights. The one drawback is remembering to move it again on leaving, or post and fine notices are missed. The central rent subsidy does not require registration at the rental address.
Three correct responses for landlords
- Write into the lease that the tenant must move their registration out at expiry or early termination, and attach the Article 50 procedure.
- Check your tax status now. If the property is let, declare the rental income or apply for public-interest landlord status. See public-interest landlord scheme.
- After a tenant registers, watch the house tax and land value tax bills. If the rate switches to non-owner-occupied, the tax office knows about the letting, and your income tax return should match.
FAQ
Can a landlord refuse a tenant’s household registration?
No. A tenant may register at their actual residence. A “no registration” clause breaches mandatory law and has no effect.
Does a tenant’s registration affect ownership?
No. It is an administrative record of residence, separate from land registration, and gives the tenant no ownership interest and no priority right to rent or buy.
Will house tax always switch to the non-owner-occupied rate?
Not necessarily. If the record still shows owner-occupied while the whole property is let, reclassification is likely (from 3.2% in Taichung). If the letting is already declared at the “let with rental income declared” rate (from 1.5%), nothing changes.
The tenant has left but the registration is still here. What do I do?
Apply under Article 50. After verification and a formal demand, if the tenant has not moved it within 3 months plus 30 days, the office moves the whole household’s registration to its own address.
Is a tenant fined for not moving the registration?
Yes. Under Article 79 of the Household Registration Act, failing to register a move without good reason carries a fine of NT$300 to NT$900; failing to act after a formal demand carries a NT$900 fine. It falls on the tenant, not the landlord.
Does a tenant’s registration raise the chance of a tax audit?
Yes. It creates an official record of the letting that can be matched against the landlord’s return: back taxes and penalties, a look-back of up to 5 years, and in serious cases criminal liability under Article 41 of the Tax Collection Act.
Conclusion
A tenant’s household registration is a right the landlord cannot refuse. What a landlord can do is write the lease clearly, declare the rental income, and use Article 50 to clear a registration left behind. Tell us about your property through our contact page and we can check your house tax rate and whether public-interest landlord status makes sense. More guides are on the rent hub.