土地稅減免規則

The Regulations herein are set forth pursuant to Article 6 of Land Tax Act and Article 25 of the Equalization of Land Right Act.

The “land tax” referred to herein shall include land value tax, agricultural land tax, and land value increment tax.

1The term “private land” as used herein refers to land other than public land whose title is lawfully acquired by an individual or a juristic person.

2Provisions in the Regulations herein with respect to private land shall apply to cultivated land to which a farmer has acquired the farming right according to law, and bestowed land which the bestowee receives according to law.

1The term “land for public use” as used herein refers to land for use by the general

2public instead of by specific persons.

If land having the same lot number is deemed partially meeting the criteria for reduction/exemption stipulated herein due to its use status or the use status of superficies thereon, land tax may be reduced or exempted by the proportion of land area that meets the criteria.

Except in cases where the application by land title owner or Dien holder is not required as provided in the proviso of Article 22 herein, the reduction/exemption of land tax is allowed only if the land use meets the criteria set forth herein and the rightful applicant applies and receives approval according to the procedure stipulated in the Regulations herein.

1Public land specified below is exempted from land value tax or agricultural tax:

21. Land for public use.

32. Land used by governments of all levels, their subordinate agencies, and autonomous agencies as well as land for dormitories for staff and employees thereof, excluding such land used for business enterprises.

43. (Deleted).

54. Land used for national defense, or by military organs, troops and schools.

65. Land used directly for public hospitals, clinics, academic research institutes, social educational institutes, salvation facilities, public and private schools, and dormitories thereof, and school's direct production facilities for practical training purpose. However, a school for aliens should be established or approved by the government of home country and set up in accordance with Rules for the Establishment and Governance of Private High Schools, Lower Grade Schools and Affiliated Kindergartens for International Residents , and the country concerned should accord the same preferential treatment to the ROC or the school has obtained exemption status as approved by the Executive Yuan; a domestic private school must be registered in accordance with the Private School Act.

76. Land used directly for testing and experimental facilities by public agencies in farming, forestry, fishing, animal husbandry, industry and mining.

1Private land specified below is entitled to reduction or exemption of land value tax or agricultural tax:

21. Land used by an incorporated entity (non-profit juristic person, or “NPJP”), or by registered private school established by such an NPJP, and land used for student training in farming, forestry, fishing, animal husbandry, or mining, and dormitories for students and staff thereof, where such land is registered as NPJP property shall have full exemption. Land used by private tutoring or correspondence schools is not eligible for tax reduction or exemption.

32. Land used directly by private libraries, history or science museums, or fine art galleries that are established with approval from the education authorities pursuant to Regulations for Establishment and Encouragement of Private Social and Educational Institutions, and academic research institutes established in compliance with Regulations for Establishment of Academic Research Institutes is eligible for full exemption, provided the aforesaid facilities are registered as an NPJP or established/operated by an NPJP, and such land is owned by the NPJP.

43. Land used for non-profit private parks or gymnasiums that are totally open to the general public and established with the approval of the competent authority is entitled to 50% reduction; if such a facility is registered as a NPJP, the land is entitled to 70% reduction.

54. Land used exclusively for private testing facilities in farming, forestry, fishing, animal husbandry, industry or mining, which are duly registered with and approved by the competent authority, and have been engaging in such testing activities for more than five years is entitled to 50% reduction if the land use is certified by the competent authority.

Private land used for public passage free of charge is exempted from land value tax or agricultural land tax during the period of said use, provided the claimed status of usage is found factual. Notwithstanding the foregoing, vacant lots reserved as required under building codes are not entitled to exemption.

1Land used as passages or hallways for public passage with no construction improvement is exempted from land value tax; if the aforesaid passages or hallways have construction improvement, land value tax shall be reduced according to the following schedule:

21. A one-story addition, 50% reduction.

32. A two-story addition, one-third reduction.

43. A three-story addition, one-fourth reduction.

54. A four-story addition, one-fifth reduction.

6The aforesaid construction improvement means building or works appended to the land.

Land reserved for public facilities under urban planning that is not in use for any purpose and segregated from other land in use during the reserve period is exempted from land value tax or agricultural land tax.

1For coasts, mountainous areas or important military installation areas designated by the Ministry of National Defense together with the Ministry of Interior, which are duly classified as control zones with construction work restricted or banned, the reduction/exemption of land value tax or agricultural land tax shall observe the following criteria:

21. Land subject to construction restriction, up to 30% reduction as determined by the competent authority under the municipal or county (city) government.

32. Land subject to construction ban, 50% reduction; but if the land cannot be used and does not generate revenue as a result, full exemption.

1For water source/water quality/water supply protection zones that are classified as water source designation zone under urban planning, the reduction/exemption of land value tax or agricultural land tax shall observe the following criteria:

21. Agricultural zone and protection zone, 50% reduction.

32. Residential zone, 30% reduction.

43. Commercial zone, 20% reduction.

1For historical site preservation zone or land for historical preservation as designated by the government according to law, the reduction/exemption of land value tax or agricultural land tax shall observe the following criteria:

21. Land or building subject to use and construction restriction, 50% reduction.

32. land subject to construction ban, 50% reduction; but if the land cannot be used and does not generate revenue as a result, full exemption.

1Land in aviation control zone that is subject to construction ban pursuant to the “Measure for Construction Ban or Restriction and Height Control of Other Obstructions in the Periphery of Airport, Air Field, and Navigation Aid” is entitled to 50% reduction in land value tax or agricultural land tax; but if the land cannot be used and does not generate revenue as a result, it is entitled to full exemption.

2If the actual use of the land subject to construction restriction as specified in the preceding paragraph is limited as a result, the land may receive up to 30% of reduction on land value tax or agricultural land tax at the discretion of the competent authority under the municipal or county (city) government.

In the case of an urban planning area, where the detail plan of the urban planning was not yet been announced, but the master plan had already been promulgated, and the change of the master plan had been under review and deliberation by the Urban Planning Commission of the Ministry of the Interior before the amendment of this Regulation on December 19, 2007 but due to flood-protection project, the case was not yet been approved, before the detail plan of that area was announced and implemented, such land may receive up to 30% of reduction on land value tax or agricultural land tax at the discretion of the competent authority of the Municipal or County (City) government, through the submission by the local tax collection agency.

Land subject to environmental constraints, including landslide, subsidence, loss, or sand dust, technically unusable land, or land in the process of reclamation is exempted from land value tax or agricultural land tax.

Forest land, or land under the category of mountain as designated by government according to law and forest not yet designated as forest land but has had bamboo or wood planted is entitled to 50% reduction in agricultural land tax; but if the land has been designated and actually used for security-purpose forest, its agricultural land tax is fully exempted.

1Cultivated land that is farmed by the original assigned farmer who has duly acquired farming right to the land is exempted from agricultural land tax for a period of eight years starting from the revenue date.

2If the original assigned farmer passes away during the exemption period, the successor may be entitled to the exemption treatment for the remaining period, provided he continues to farm the land.

1If agricultural land that has been upgraded (including change of land category or grade) as a result of labor or capital improvement of the farmer, the increased portion thereof is exempted from agricultural land tax for five years.

2In the case of family farm that purchases or exchange farmland in the same or adjacent lot section for the sake of expanding farming area or facilitating its farming operation, the increased portion thereof is exempted from agricultural land tax for five years, provided the combined farmland subsequent to the purchase or exchange is less than five hectares in area.

3Agricultural land used for agricultural purpose and succeeded by heir or legatee is exempted from agricultural land tax for ten years starting from the year of succession.

4Agricultural land used for agricultural purpose and donated to successor stipulated in Article 1138 of the Civil Code is exempted from agricultural land tax for ten years starting from the year of gift.

Pursuant to the “37.5% Arable Rent Reduction Act” for Cultivated Land, land for farmhouse used by lessee without consideration or compensation is exempted from land value tax or agricultural land tax.

Land in expropriation or consolidation zone is exempted from land value tax or agricultural land tax, provided it cannot be farmed or used for its original purpose and does not generate revenue during the process of zone or section expropriation or consolidation; such land is entitled to 50% reduction of land value tax or agricultural land tax for two years starting from the time the expropriation or consolidation formalities are completed.

The reduction or exemption of land tax for land to which a foreign government holds the title or Dien shall accord to the reciprocal treatment agreement entered between said government and the ROC.

(Deleted)

1The criteria for reduction or exemption of land value increment tax are as follows:

21. and transferred by succession is fully exempted.

32. Public land sold or lawfully donated by any level of government and private land transferred to any level of government by gift are fully exempted.

43. Land requisitioned by the government is fully exempted.

54. Land designated as reserved land for public facilities under urban planning that is transferred prior to requisition is fully exempted.

65. Private land that is subject to government requisition is fully exempted, provided its title owner voluntarily sells the land to the government agency that requests the land at the compensated land value for requisitioned land.

76. Land requisitioned under zone or section expropriation where the landowner receives cash for compensation or receives cash compensation because the area claimed by the landowner is smaller than the minimum building unit, or receives land in lieu of compensation as compensation is exempted from land value increment tax; the first-time transfer of land in lieu of compensation is entitled to 40% reduction of land value increment tax.

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The tax authority under the municipal or county (city) government should, at least sixty days before the collection starting date each year (period) for the land value tax or agricultural land tax, publicly announce regulations and application formalities regarding tax reduction and exemption.

1The applicant for reduction or exemption of land value tax or agricultural land tax pursuant to Articles 7 ~ 17 herein shall be the administration-in-charge for public land, and title owner or Dien holder for private land. The applicant should prepare a list and support documents and apply to the tax authority under the municipal or county (city) government. Notwithstanding the foregoing, application by land title owner or Dien holder is not required for land that meets any of the following conditions, and in such event, the tax authority will proceed to grant tax reduction or exemption based on the circular data or the land user agency sends a letter to the tax authority requesting tax reduction or exemption:

21. Land that is fully exempted as specified in subparagraph 10, Paragraph 1 of Article 8 herein.

32. Land that is changed to the category of “road” (based on the registration data of land that has changed registration to “road” provided by the competent land administration).

43. Reserved land for public facilities under urban planning (based on the circular data from the competent land administration).

54. Requisitioned land or land purchased by any level of government, military organs, schools, or troops (based on the notice sent by the requisition or purchasing agency).

65. Private land used as public alley free of charge(based on the detailed list sent to the tax authority by the competent authority in charge of public works or constructions, or the construction unit of county, township, city or district office).

1Except for the following conditions, the tax authority under the municipal or county (city) government should, after receiving the application for reduction or exemption of land value tax or agricultural land tax, immediately meet with supporting agencies to conduct on-site survey based on the cadastral map (book), and if deemed necessary, notify the applicant by letter to be present at the site:

21. On-site survey is not required for requisitioned land or land purchased for public purpose by any level of government, military organs, schools, or troops that is granted tax reduction or exemption prior to the registration of title transfer based on the application or proof document prepared by the land requisition or purchasing agency.

32 On-site survey is not required for publicly owned land that is granted tax reduction or exemption based on the application or proof document prepared by the administrative or user agency.

43. On-site survey is not required for private land provided for public use or use by military organs, schools, or troops that is granted tax reduction or exemption based on the application or proof document prepared by the relevant agency or user agency.

54. Tax authority may conduct the on-site survey by itself for private land that is eligible for tax reduction or exemption if the support documents furnished by the title owner or Dien holder at the time of application are sufficient to demonstrate the markings of land and superficies thereon.

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1The application for reduction or exemption of land value tax or agricultural land tax pursuant to Articles 7 ~ 17 herein shall be submitted at least forty days before the collection starting date each year (period); applications made past the aforesaid deadline will have tax reduced or exempted starting from the following year (period). When the reason for tax reduction or exemption ceases to exist, taxation is restored starting from the following year (period).

2The application for reduction or exemption of land value increment tax shall be submitted to the tax authority along with support documents at the time land transfer value is declared.

For applications of land tax reduction or exemption, the tax authority under the municipal or county (city) government should notify the applicant in writing in ten days after the on-site survey and approval.

(Deleted).

(Deleted).

For land eligible for land tax reduction or exemption pursuant to Article 18 herein, the title owner or Dien holder shall apply to the tax authority under the municipal or county (city) government according to the provisions in Article 22 and Article 24 herein, and the tax authority will forward the application to the Ministry of Finance and Ministry of Interior for approval.

When the reason for reduction or exemption of land value tax or agricultural land tax changes or ceases to exist, the land title owner or administrator shall, within thirty days, file with the tax authority under municipal or county (city) government for restoration of taxation.

If the failure of land title owner or administrator to file with the tax authority as required pursuant to the foregoing article is found out by or reported to the tax authority, the land title owner or administrator shall be subject to penalty as provided in the first paragraph, Article 54 of the Land Tax Act in addition to paying back land value tax or agricultural land tax. In the case of public land, the supervisor and responsible staff of land administration-in-charge should be subject to discipline.

1For land that receives reduction or exemption of land value tax or agricultural land tax, the tax authority under municipal or county (city) government should meet with the supporting agency to conduct general inspection or spot inspection once a year. If any of the situations below is found in the inspection, the tax authority shall immediately revoke or cancel the tax reduction or exemption status and take action according to the provisions in the foregoing article.

21. The land is not used for the purpose as stated in the application for tax reduction or exemption.

32. There is evidence to the fact that the land is also used to generate profit for individuals or private enterprise.

43. The use of land contradicts the stated purpose of the enterprise.

54. The entity’s establishment or registration has been revoked or cancelled.

65. Revenues generated from the land are not spent exclusively on said enterprise.

76. The reason for reduction or exemption ceases to exist.

8The tax authority under municipal or county (city) government should report the results of aforesaid general inspection or spot inspection to the competent authority in the municipal government, or county (city) government for approval.

1For land that receives land tax reduction or exemption, the tax authority under municipal or county (city) government should, in addition to documenting in relevant records the reason for reduction/exemption, period and approval document number, enter the information into the computer master file for land tax, print out an itemized statement by the year (period), and submit it to the competent authority in the municipal government or county (city) government for approval.

2The competent authority in the municipal government or county (city) government should, based on the aforesaid itemized statement, produce tax reduction/exemption reports for land value tax, agricultural land tax and land value increment tax respectively, and submit them to the Ministry of Finance for reference.

The format of forms, records and statements required for land tax reduction or exemption pursuant to the Regulations herein shall be prescribed by the authority in municipal government or tax authority under county (city) government.

Agency in charge of tax reduction or exemption applications and its supporting agencies should process the application upon receipt without stacking up cases; if there are negligence or violations on the part of government agency in carrying out its duties, the supervisor and responsible staff should be disciplined accordingly.

The municipal or county (city) government and the Ministry of Finance may send personnel to examine the land receiving tax reduction or exemption at any time.

The Regulations herein shall be implemented from the date of promulgation. Notwithstanding the foregoing, provisions in subparagraph 1 of Article 11-1 amended and promulgated on February 24, 2005 shall be implemented on January 1, 2006.