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  • 2024-06-18

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Land Value Tax
Eligibility Laws & Regulations of Tax Reduction and Exemption or Tax Incentives
1. Owner of self-use residential land
2. Owner of public housing or dormitories
  Land Tax Act Article 17
The land value tax on self-use residential land in following conditions shall be subject to 0.2% tax rate:
1. The portion of urban land less than three acres in area; and
The portion of non-urban land less than seven acres in area.
Tax rate described in the preceding paragraph shall apply to land for public housing or dormitories of private or publicly-owned enterprises, starting from the date of construction or the date of land title acquisition.
  A landowner, his/her spouse, and his/her minor dependents may be eligible for the tax rate described in the first paragraph hereof for one parcel of land used for the purpose of self-use residence.
The owner of industrial land or other designated land which meets the requirements
  Land Tax Act Article 18
Land used directly by the following enterprises or for the following purposes shall be taxed at 1% for land value tax, excluding land not used in accordance with the purpose or project approved by the competent authority in charge of the industry:
1. Land for industrial or mining use.
2. Land used for private park, zoo, or sports stadium.
3. Land used for temple, church, or government-designated scenic spot or historical site.
4. Land used for gas station approved by the competent authority, and public parking lot established according to Urban Planning Act.
Other land as approved by the Executive Yuan.
The preceding paragraph may apply to land used directly for government-approved factory set up in previously non-industrial zone or on non-industrial land prior to the designation of industrial zone or announcement of industrial land.
  Land described in the first paragraph herein may have land value tax reduced or exempted if it meets the requirements for reduction or exemption pursuant to Article 6 herein.
Private school Private School Law Article 61
Private institutions participating in infrastructure projects Act for Promotion of Private Participation in Infrastructure Projects Article 39
Company limited by shares investing in the construction of new town New Town Development Act  Article 14
Owner of land located in new town area New Town Development Act Article 25
Private institutions participating in transportation infrastructure projects Statute for the Encouragement of Private Participation in Transportation Infrastructure Projects Article 31
Issued:Property Tax Divison Release date:2017-08-15 Last updated:2022-01-27