| 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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| Article 17 of the Land Tax Act |
| For self-use residential land that meets the following requirements, the land value tax is levied at a rate of 0.2%: |
| 1. |
The portion of urban land area not exceeding three acres. |
| 2. |
The portion of non-urban land area not exceeding seven acres.
For public housing and worker dormitories built by private and public enterprises, the land value tax on the land shall be levied at the rate specified in the preceding paragraph from the date of construction or the acquisition of land ownership.
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| For landowners, their spouses, and minor dependents who are eligible for the tax rate of self-use residential land described in the first paragraph, only one property can apply. |
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| The owner of industrial land or other designated land which meets the requirements |
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| Article 18 of the Land Tax Act |
| Land directly used for the following purposes is subject to a land value tax rate of 1%. However, this does not apply if the land is not used according to the plan approved by the competent authority of the purpose enterprise: |
| 1. |
Industrial land, mining land. |
| 2. |
Land used for private parks, zoos, and sports facilities. |
| 3. |
Land used for temples, churches, and government-designated scenic spots and historic sites. |
| 4. |
Land for gas stations established with approval from the competent authority and land for parking lots set up for public use according to the Urban Planning Act. |
| 5. |
Other land approved by the Executive Yuan.
Before the industrial zone or industrial land designated by law is announced, if a factory has been established in a non-industrial zone or the land not designated for industrial use, with the cases approved by government, the provisions of the preceding paragraph shall apply to the land directly used by the factory.
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| The land value tax for the land specified in each subparagraph of the first paragraph is subject to the reduction or exemption provisions of Article 6 if it meets the requirements for reduction or exemption. |
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| Foundation |
Private libraries, museums, art museums, art galleries, folk museums, experimental theaters, exhibition halls, and performance halls that have been established with the permission of the cultural and educational supervisory authority and have registered as a juridical person or were constructed by a juridical person and where related land and buildings are owned by the juridical person may be exempt from land and house taxes.
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| Private institutions participating in infrastructure projects |
The land value tax and the housing tax leviable on the real estate for direct use by a private institution during the building or operations of a major infrastructure project in which the private institution participates, and the deed tax leviable at the time of acquisition of such real estate may be reduced or completely exempted at the discretion of the authorities.
The tax exemption or reduction period, the scope thereof, the criteria and procedures therefor, and the supplemental tax payment as referred to in the preceding paragraph shall be prescribed by the relevant municipal/county/city governments, submitted to the relevant municipal/county/city councils for approval, and filed with the competent authority for recordation.
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| Company limited by shares investing in the construction of new town |
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| For the joint stock limited companies that invest in construction of new towns, the following rewarding and assistance will be offered: |
| 3. |
Land value tax will be exempted during the construction period, but it shall be levied again where the construction is completed without following relevant provisions. |
The preference as prescribed in the above Subparagraphs 1 and 3 will be reduced by a half for the companies that invest in construction in the 6th year to the 10th year commencing from completion of land planning and collation of the new town, and no preference will be provided since the 11th year.
Rewarding methods mentioned in the above two paragraphs will be prescribed by the central authority together with the Ministry of Finance. |
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| Owner of land located in new town area |
After the buildings in a new town special area are completed, the housing tax, land value tax, and deed tax will be exempted in the first year, and reduced by 80% in the second year, 60% in the third year, 40% in the fourth year, and 20% in the fifth year, and no reduction will be offered since the sixth year.
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| Private institutions participating in transportation infrastructure projects |
Land value tax, house tax leviable on real estates during the period of building and operation of the approved transportation infrastructure project, and deeds tax leviable on real estates at the time of procurement, may be appropriately reduced or completely exempted as the case may be, provided that said real estates are for direct use by a private entity eligible for encouragement under this Statute.
Criteria for tax reduction or exemption referred to in the preceding Paragraph shall be determined by MOF through consultation with MOTC and be submitted to the Executive Yuan for approval.
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