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 |
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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:
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| 1. |
The portion of urban land less than three acres in area; and |
| 2. |
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.
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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. |
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| The owner of industrial land or other designated land which meets the requirements |
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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:
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| 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. |
| 5. |
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.
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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. |
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| 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
