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Preference Regulations for Leasing and Setting Up Superficies on Government Own Real Estate by the Private Sector to Build Public Housing
1.中華民國一百零一年十二月二十七日財政部台財產管字第 1014002829 號令、內政部台內營字第 1010812585 號令會銜訂定發布全文 6 條； 並自住宅法施行之日施行 2.中華民國一百零六年六月二十六日財政部台財產管字第 10640004330 號令、內政部台內營字第 10608090210 號令會銜修正發布名稱及全文 6 條；並自住宅法施行之日施行 （原名稱：民間興辦社會住宅使用公有非公用不動產之出租及設定地上 權優惠辦法；新名稱：民間興辦社會住宅使用公有不動產之出租及設定 地上權優惠辦法） 3.中華民國一百十年十二月六日財政部台財產管字第 11040010710 號令 、內政部台內營字第 1100818032 號令會銜修正發布第 3、6 條條文； 並自發布日施行
資料來源：全國法規資料庫（ChOrder.json，版本 2026/7/24 上午 12:00:00）・政府資料開放授權
The Regulations are enacted in accordance with Paragraph 2, Article 29 of the Housing Act (hereinafter referred to as the “Act”).
The royalty for establishing the right of superficies is collected at 10% of the current land value authorized under the business plan.
1The rentals for public land and establishment of the right of superficies are collected in the following manners:
21. From the effective date of the contract until approval of the operation: To be collected based on the land value tax payable for the land pursuant to laws.
32. Period of operation: To be collected in the following manners, subject to the percentage of public housing allowed to be rented by economically or socially disadvantaged persons as authorized under the business plan:
4(1) In the event of 40% of public housing provided, annual rent will be collected at 2% of the current declared land value.
5(2) In the event of more than 40%~70% of public housing provided, annual rent will be collected at 1.5% of the current declared land value.
6(3) In the event of more than 70% of public housing provided, annual rent will be collected based on the land value tax payable for the land pursuant to laws.
7The rent for public buildings is collected in the following manners:
81. From the effective date of the contract until approval of the operation: To be collected based on the house tax payable for the buildings pursuant to laws.
1The lease term for public land and buildings shall be no more than 20 years. Upon expiration of the lease term, lessees who wish to use the leased real estate for the same purpose under the original public housing plan, are allowed to apply for lease renewals. Notwithstanding, the lease terms in the same project shall be no more than 50 years in total.
2The establishment of the right of superficies for public land shall survive no more than 70 years.
Lessees or superficiaries are allowed to apply the favorable rentals provided by the Regulations or other laws alternatively, but not allowed to apply the same repeatedly.
1The Regulations shall be enforced as of the date when the Act is enforced.
2The amendments to the Regulations shall be enforced as of the date of promulgation.
92. Period of operation: To be collected in the following manners, subject to the percentage of public housing allowed to be rented by economically or socially disadvantaged persons as authorized under the business plan:
10(1) In the event of 40% of public housing provided, annual rent will be collected based on the current house tax payable for the buildings plus 2%.
11(2) In the event of more than 40%~70% of public housing provided, annual rent will be collected based on the current house taxable payable for the buildings plus 1.5%.
12(3) In the event of more than 70% of public housing provided, annual rent will be collected based on the house tax payable for the buildings pursuant to laws.
13Where the current declared land value for the year increases by more than 50% from that estimated under the business plan, the municipal or county (city) government shall consider authorizing a reduction in the rentals referred to in Items 1 and 2 of Subparagraph 2 of Paragraph 1 herein and also notify the relevant land management authority to reduce the rentals. Notwithstanding, rentals after the reduction shall be no less than the land value tax payable pursuant to laws.
14If a piece of public land or the same building is in between its building period and operation period, the rentals are collected subject to the percentage of occupied areas of the land or occupied floor areas of the building on the ground by both periods.