The land tax is classified into land value tax, agricultural land tax, and land value increment tax.

The competent authority of this Act shall be the Ministry of Finance at the level of central government, the municipal government at municipality level, and the county (city) government at county (city) level.
Agricultural products shall be collected by the agency in charge of food administration at the level of municipal or county (city) government.

The taxpayers of land value tax or agricultural land tax shall be:
1. The land title owner.
2. For land with Dien created, the Dien holder.
3. For bestowed land, the bestowee.
4. For land assigned for farming, the farmer.
Where the land title depicted in subparagraph 1 of the preceding paragraph is publicly owned or commonly owned, the administration-in-charge or the administrator shall be the taxpayer; where the land title is generally and jointly owned, the joint owners shall be responsible for payment of tax on their respective shares; in case of agricultural land, the representative appointed by the joint owners shall be the taxpayer, or the joint owners shall be responsible for payment of tax on their respective shares if no such representative is appointed.

In case the land is a trust property, the trustee shall be the taxpayer of land value tax or agricultural land tax during the life of the trust.
The aforesaid land shall be consolidated with other parcels of land owned by the settlor in the same municipality or county (city) in the calculation of total land value based on which land value tax is levied pursuant to the tax rates provided in Article 16 of this Act, and land value tax payable on each parcel of land shall be computed according to its proportion in the total land value. Notwithstanding the foregoing, in case the beneficiary of a trust is not the settlor and the following conditions are satisfied, the aforesaid land shall be consolidated with other parcels of land owned by the beneficiary in the same municipality or county (city) in the calculation of total land value:
1. The beneficiary has been determined and has interest in the entire trust; and
2. The settlor does not reserve the right to change beneficiary.

For land having any of the following situations, the competent tax authority may designate land users to be responsible for paying land value tax or agricultural land tax on the portion of land used by them respectively:
1. The whereabouts of the legal taxpayer is unknown.
2. The title right of the land is unclear.
3. The land is under no one’s management.
4. The title owner of the land petitions for the occupier to pay the tax.
If the same landowner has two or more parcels of land in the same municipality or county (city) that are used by different users, and if the land value tax of said landowner is calculated based on progressive tax rate, the respective land user shall be obligated to pay land value tax on the portion of value of land used on behalf of the landowner.
The designated taxpayer of land value tax or agricultural land tax referred to in subparagraphs 1 to 3 in the first paragraph hereof may use the tax paid thereof to offset the rent on the land used or seek recourse from the legal taxpayer.

Taxpayers of land value increment tax shall be:
1. For land transferred with consideration or compensation, the original title owner.
2. For land transferred without consideration or compensation, the acquired title owner.
3. For land with Dien created, the Dien maker.
The term “transfer with consideration or compensation” depicted in the preceding paragraph shall mean transfer by sale, exchange, government acquisition or requisition ad valorem.
The term “transfer without consideration or compensation” shall mean transfer by succession or gift.

If the legal taxpayer of land value increment tax fails to pay tax due within the prescribed period upon the transfer of land title, the acquired title owner may pay the tax on his/her behalf. In cases where the right holder should declare the present value of the land being transferred independently pursuant to Article 47 of the Equalization of Land Right Act, the land value increment tax payable shall be paid by the right holder.

Where a trustee transfers the title of land under trust with consideration or compensation, or creates Dien, or changes the land to own land pursuant to Paragraph 1, Article 35 of the Trust Act during the life of the trust, the trustee shall be the taxpayer for land value increment tax.
When a trustee transfers the title of land under trust to a person or entity other than the settlor in accordance with the purpose of the trust, the transferee shall be the taxpayer for land value increment tax.

For the sake of economic development, promoting land utilization, and enhance social welfare, land used for national defense, government administration, public facilities, passages under balconies or hallways, academic research, education, transportation, irrigation, water supply, salt mining, religious purpose, health care, sanitation, public or private cemetery, charity or public interest enterprises, and reasonable self-use residence, as well as reconsolidated, reclaimed and ameliorated land may receive appropriate reduction or exemption; the relevant reduction and exemption criteria and procedures shall be prescribed by the Executive Yuan.