<ul><li>地點基準：<strong>新北市</strong>（跨縣市照各地規則計）</li><li>屋型：<strong>電梯大樓</strong></li><li>每戶課稅現值：<strong>100 萬元（示範值）</strong></li><li>公式：<strong>房屋稅＝課稅現值 × 稅率</strong></li><li>稅率速記：<ul><li><strong>單一自住</strong>（全國只有 1 戶、設籍實住、無出租）→ <strong>1%</strong></li><li><strong>一般自住</strong> → <strong>1.2%</strong></li><li><strong>非自住（空屋/未申報租金）</strong> → 依「<strong>全國非自住戶數</strong>」遞增（直轄市最高 <strong>4.8%</strong>）</li><li><p><strong>已申報租賃</strong> → 出租級距 <strong>1.5%～2.4%</strong>（也看全國非自住戶數）<br> </p><figure class="image"><img style="aspect-ratio:3880/3880;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/8e2ba632-6105-4360-96e3-4ddb7879851c.jpg" width="3880" height="3880"></figure></li></ul></li></ul><figure class="image"><img style="aspect-ratio:3880/3880;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/5a5abd2f-3e2e-446c-998b-6e0ba24476df.jpg" width="3880" height="3880"></figure><figure class="image"><img style="aspect-ratio:3880/3880;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/c9be4417-2dda-4949-9718-8c48489102d2.jpg" width="3880" height="3880"></figure><figure class="image"><img style="aspect-ratio:3880/3880;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/905c16a7-3945-44d1-9def-7a1de7ee48cc.jpg" width="3880" height="3880"></figure><figure class="image"><img style="aspect-ratio:3880/3880;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/8b03eb14-1ca1-45bd-9a17-e97d2eb18358.jpg" width="3880" height="3880"></figure><figure class="image"><img style="aspect-ratio:3880/3880;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/b1f24c29-858a-431f-8c65-97ae4eead48a.jpg" width="3880" height="3880"></figure><figure class="image"><img style="aspect-ratio:3880/3880;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/941e0160-42b8-48c4-b7fc-b1b1ec10137b.jpg" width="3880" height="3880"></figure><hr><h2>圖卡看重點（可愛版導讀）</h2><ul><li><strong>A 小藍家</strong>：自住 1＋空屋 2<br>小提醒：把其中一戶「依法申報出租」→ 稅率降到出租級距，荷包立刻鬆口氣。</li><li><strong>B 小昕家</strong>：自住 3＋空屋 7<br>關鍵：多屋＋不租＝稅最陡；<strong>全數申報出租</strong>可把年稅直接砍大半。</li><li><strong>C 單一自住</strong>：全國只有 1 戶<br>就是最甜的 <strong>1%</strong>。只要多一戶或有出租，就回到 <strong>1.2%</strong> 或更高。</li><li><strong>D 小張家（跨縣市 5 戶）</strong>：台北自住 1、新北自住 1、新北空屋 1、雲林空屋 1、屏東空屋 1<br>眉角：<strong>同一個全國戶數</strong>會套進<strong>不同縣市</strong>的級距表；直轄市空屋持有通常較貴。</li></ul><hr><h2>懶人包三句話</h2><ol><li><strong>空著不租最傷</strong>：戶數愈多、非自住稅率愈陡（最高 <strong>4.8%</strong>）。</li><li><strong>報租是護城河</strong>：合法申報租賃可降到 <strong>1.5%～2.4%</strong>。</li><li><strong>先定尺再開算</strong>：把你家每戶的「課稅現值」代入，才是你的真實答案。</li></ol><hr><h2>給屋主的小任務</h2><ul><li>拿出最近的房屋稅單，找<strong>課稅現值</strong>。</li><li>對照你是 A／B／C／D 哪一張圖卡。</li><li>想降稅？<strong>從「報租」或「處理長期空置」開始</strong>。</li></ul>