For the calculation of the land value tax set forth under Paragraph 1, Article 16 of the Act, the formulas provided in Attachment 1 shall govern.

• Attachment 1 Land Value Tax Calculation Formula.PDF

For the calculation of the starting cumulative value (SCV) set forth under Paragraph 2, Article 16 of the Act, the formulas provided in Attachment 2 shall govern.
The calculation of said the starting cumulative value (SCV) shall begin after a land value assigned or re-assigned and complete before the beginning of the land value taxation of the year, with the result submitted respectively to the Ministry of Finance and the Ministry of Interior for recordation.
The amount of the starting cumulative value (SCV) shall be rounded up or down to the nearest thousand dollars.

• Attachment 2 Progressive Rate Starting Land Value Calculation Formula.PDF

For land owners possessing concurrently lands subjected to progressive land value tax payment according to Article 16 of the Act and lands eligible for progressive land value tax exemption according to Articles 17, 18, and 19 of the Act, the competent taxation authority shall calculate the amounts payable respectively but impose the taxes collectively.

When landowners and their spouses and dependent minors file a declaration for more than one self-use residential land parcel within the jurisdiction of the Act, the determination of the single land parcel eligible for the self-use residential land tax rate according to Paragraph 3, Article 17 of the Act shall refer to the landowners’ selection of the place of household registration. If the owner does not make a selection, refer to the highest land value tax for self-use residential land in the year of application; for the same tax amount, the priority of applicability shall be based on the place of household registration of the land owner, the spouse, and the dependent minors.
When the landowner, his/her spouse and dependent minors file a self-use residential land declaration separately, refer to the place of household registration that they select together. If a place of household registration is not selected, refer to the highest self-use residential land tax that the landowner and his/her spouse and the dependent minor applied for in the current year.
The priority of applicability of the dependent minors regarding the place of household registration in the second part of Paragraph 1 shall be determined by seniority.

Landowners filing a declaration within the jurisdiction of the Act for a self-use residential parcel of land with an area exceeding the limit specified under Paragraph 1, Article 17 of the Act shall calculate to the area limitation regulated according to the sequential application that the landowners selected; if not selected by the landowner, refer to the highest land value tax for self-use residential land in the year of application; for the same tax amount, the priority of applicability is as follows:
1. The place of household registration of the landowner, the spouse, and the dependent minors.
2. The place of household registration of superior lineal relatives by blood.
3. The place of household registration of inferior lineal relatives by blood.
4. The place of household registration of lineal relatives by marriage.
The priority of applicability under Subparagraphs 2 to 4 of the preceding paragraph shall be determined by seniority.

The public housing as referred to under Paragraph 2, Article 17 of the Act shall mean housing structures constructed according to the provisions under the Public Housing Act and in the following ways:
1. Constructed directly by the Government.
2. Constructed by individual citizens through government loans.
3. Constructed by the private sector with investment tax allowances.
The employee dormitories constructed by private companies or government-run enterprises as referred to under Paragraph 2, Article 17 of the Act shall mean structures built exclusively for the purpose of employee accommodation.

For applying for eligibility of self-use residential land special rate on land value tax according to Paragraph 1, Article 17 of the Act, land owners shall submit a completed application form along with the building/improvement certificate to the competent taxation authority for approval.

For applying for eligibility of special rates on land value tax according to Paragraph 2, Article 17 of the Act, land owners shall submit a completed application form along with the following to the competent taxation authority for approval:
1. Public housing land: If constructed directly by the Government, a copy of the building license or the document proving acquisition of land ownership shall be attached. If constructed by individual citizens through government loans or by the private sector with investment tax allowances, a copy of the building license and the document of approval by the competent public housing authority shall be attached.
2. Employee dormitory land of private companies or publicly-run enterprises: A copy of the building license or the use license and the document of proof issued by the competent labor administration authority shall be attached.
For public housings constructed by individual citizens through government loans as set forth under Subparagraph 1 or for employee dormitories constructed by private companies or government-run enterprises as set forth under Subparagraph 2 of the preceding paragraph, not being used for self-use residence or for employee accommodation as of the completion of the construction, land owners shall file a change of the applicable tax rate to the general land rate with the competent taxation authority.
For public housings constructed by individual citizens through government loans or by private sector through investment tax allowances as set forth under Subparagraph 1 of Paragraph 1 or for employee dormitories constructed by private companies or publicly-run enterprises as set forth under Subparagraph 2 of Paragraph 1, already approved for use of self-use residential land rate for land value taxation yet failing to complete the construction within the time limit specified by the competent building authority, said lands shall be automatically switched to the general land rate as of the year of the due date of said time limit.

The lands eligible for special rates on land value tax as referred to under Paragraph 1, Article 18 of the Act shall mean the following land categories developed and used pursuant to the approval of the competent authority of the enterprises concerned:
1. Industrial land: Industrial zones specified in the Regional Planning Act and the Urban Planning Act or other designated industrial lands by other Acts and regulations, as well as the lands within the scope approved by the competent industry authority for use by manufacturing industries or factories.
2. Mining land: Lands actually used for mining as approved by the competent authority of the enterprises concerned.
3. Private park, zoo, sports or stadium land: Lands within the scope approved by the competent authority of the enterprises concerned for use by licensed private parks, zoos, or stadiums.
4. Temple, church, or designated historic or scenic site land: Lands used by temples registered as a corporate entity or a temple, by churches for public sermons or preaching, or by historic or scenic sites as designated by the Government.
5. Gas stations established pursuant to the approval of the competent authority or public parking spaces established in accordance with the Urban Planning Act: Lands within gas stations established pursuant to the approval of the competent authority of the enterprises concerned and parking spaces set up for public use pursuant to the Urban Planning Act and the approval of the competent authority of the enterprises concerned.
6. Other lands approved by the Executive Yuan: Lands approved under a special project by the Executive Yuan.

To apply for eligibility for special rates on land value tax according to Article 18 of the Act, landowners shall submit a completed application form along with the following to the competent taxation authority for approval:
1. Industrial land: The construction permit and proof of status as an industrial entrepreneur; entrepreneurs that need to apply for an establishment permit prior to the construction of the factory should attach the factory establishment permit. The usage plan/blueprint approved by the competent industry authority or the factory establishment permit, and the building license shall be attached. Where the factory has gone into operation, the factory registration certificate shall also be attached.
2. Other lands eligible for special rates on land value tax: Relevant approval document issued by the competent authority of the enterprises concerned or by the Executive Yuan under a special project and the usage plan/blueprint or the organizational documents or the building/improvement certificate shall be attached.
Owners of lands already approved for special tax rates according to Article 18 of the Act shall file for a change of applicable rate to the general rate for land value tax in the event of the following:
1. Failure to complete construction and commence land use according to the approved plan within the time limit specified by the competent authority of the enterprises concerned.
2. The duration of suspended construction or usage has exceeded one (1) year.
If land in suspended construction or usage in excess of one (1) year as set forth under Subparagraph 2 of the preceding paragraph is categorized as industrial land, the special land value tax rate shall remain applicable provided the factory registration is not yet revoked or canceled by the competent industry authority and the land has not been changed to other uses.

Upon extinction of the reasons or facts that gave eligibility for special tax rates, the land owner shall file a declaration with the competent authority within thirty (30) days. In the event of failure to file said declaration within the specified time limit, the provisions under Subparagraph 1, Paragraph 1 of Article 54 of the Act shall govern.

Public facility reserve lands under urban planning shall be subject to tax payment according to the original taxable amount before posts are set up for land measurement and division. The excess tax payment thus made may be used to offset the Tax payable or returned through a refund after completion of said land measurement and division.

For public lands subject to land value tax according to Article 20 of the Act, the land management authority shall provide relevant information and verify the land registration records kept by the competent taxation authority forty days prior to the imposition of the annual land value tax.

The multiplier of taxation on vacant land as prescribed by Article 21 of the Act shall be formulated by the land administration authority of the Municipality or County (City) government according to the urban development requirements and shall be submitted to the Executive Yuan for approval.

Upon transfer of lands with overdue land value tax payments, the obligor or obligee of the transfer may apply for split payment. The formulas for calculation of the amount payable for each of such split payments are provided in Attachment 3.
Where said overdue land value tax split payment notices have been delivered in proper manner, the time limit for such split payments shall be that originally prescribed on the notice; where said notices have failed to be delivered properly, the time limit for such split payments and other taxes payable related thereto shall be prescribed separately with a notice delivered. Where the matter of such overdue land value tax has been forwarded to the Administrative Enforcement Agency, Ministry of Justice (hereinafter referred to as the branch of the Administrative Enforcement Agency) for compulsory execution, the tax authority shall, upon receipt of full payment of the split tax amounts, file for a change of the amount of tax in arrears to the Administrative Enforcement Agency immediately.

• Attachment 3 Land Value Tax Split Payment Calculation Formula.pdf

In accordance with Article 40 of the Act, the land owner or dien right holder indicated on the land registry on the base date of land value tax payment for the year shall be the taxpayer.