Public land specified below is exempted from land value tax or agricultural tax:
1. Land for public use.
2. 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.
3. (Deleted).
4. Land used for national defense, or by military organs, troops and schools.
5. 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.
6. Land used directly for testing and experimental facilities by public agencies in farming, forestry, fishing, animal husbandry, industry and mining.
7. Land used for warehouses of crops administration agency.
8. Land used directly for the services of railway, highway, airport, airfield, waterworks, garbage disposal, sewage systems, and dormitories for staff and employees thereof, excluding land used independently by subordinate business units.
9. Land used for water drawing, storage, drainage, and related constructions thereof.
10. Land used for housing provided by the government to people in need.
11. Historical sites and other points of interest and land used for memorial halls, shrines, or temples in memory of ancient sages or martyrs and public cemeteries.
12. Land lawfully requisitioned or purchased by the tourism authorities for the purpose of developing tourism industry, which does not generate any revenue before being sold to tour businesses.
13. Land used for public parking garage or lot established in accordance with Parking Lot Act.
If the aforesaid public land is acquired through requisition, purchase or allocation, the preceding paragraph shall apply before the registration of title transfer is completed starting from the date of requisition for requisitioned land, the date of contract signing for purchased land, and the date of allocation for allocated land, provided the agency using the land provides proof documents and the land use meets the land tax exemption criteria.
The provisions in subparagraph 5 of the first paragraph apply to public land originally used by a public or private school that has its title changed to a non-public owner, provided the land is still used by the same school.
For the student dormitory of a public school that is invested, built and operated by a private entity and leased to the school as student dormitory under an investment agreement entered between said private entity and the agency-in-charge, and its ownership will be transferred to the government upon the expiry of the agreed operation period, the local tax collection authority may request the approval of the competent authority under the municipal or county (city) government for exemption of land value tax on the land used for the dormitory during its construction and operation period.

Private land specified below is entitled to reduction or exemption of land value tax or agricultural tax:
1. 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.
2. 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.
3. 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.
4. 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.
5. Land used for private hospitals, blood donation organizations, social charities and other enterprises for the betterment of public interest which are non-profit, established with the approval of the competent authorities, do not limit services to people of the same trade, same locality, schoolmates, same clan, or other specific classes of people is entitled to full exemption, provided the aforesaid enterprise acquires the tax exemption status from the competent authority under the municipal, or county (city) government through the local tax collection authority, or has been registered as an NPJP or established/operated by an NPJP, and such land is owned by the NPJP.
6. Land used for private cemeteries established with the approval of competent authority as an NPJP shall have full exemption, provided the cemetery is non-profit, and the land is zoned as public cemetery land pursuant to urban planning or zoned as non-urban land but designated for use as cemetery.
7. The land base for privately operated railroads, highways, or exclusive railroads and highways is entitled to full exemption, provided their construction has been approved by the competent authority, is regularly open for public use, and used for passenger and cargo transportation.
8. Land used for agricultural irrigation systems by enterprises operating with the approval of the competent authority for water drawing, storage and drainage is entitled to full exemption; however, land used for offices and working stations by the same enterprises is entitled to 50% reduction.
9. Land used by religious organizations beneficial to social customs and education which are registered as an NPJP or as temples and its churches used for public sermons, land used by religious research institutes established with the approval of the Ministry of Interior, and land used for temples and other memorial halls or shrines in memory of ancient sages or martyrs shall have full exemption, excluding land for shrines that generate revenue or land leased to others, or such land that is registered in the name of an individual.
10. Land provided without charge for use by government agencies, public schools, or military organs, troops, and schools shall be entitled for full exemption during the period of said use.
11. Land used for offices and distribution yards by farmers’ or fishermen’s associations of all levels, and warehouses duly registered as crops warehouse, or refrigerated seafood warehouses appended to a fishermen’s association is entitled to 50% reduction.
12. Private historical sites designated by the competent authority according to law are entitled to full exemption.
For revenue-generating land owned by private schools provided in subparagraph 1 above, or private academic research institutes provided in subparagraph 2 above, and private charities provided in subparagraph 5 above, if the revenues generated thereof are used directly on the enterprise, it may apply under special case status for the reduction of land value tax or agricultural land tax. Land used by enterprises provided in subparagraphs 3, 4, 6, 7, 8 and 11 above must be owned by the respective enterprises. For public land rent by enterprises provided in subparagraph 3 above, the provisions in subparagraph 3 still apply.

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.

Land 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:
1. A one-story addition, 50% reduction.
2. A two-story addition, one-third reduction.
3. A three-story addition, one-fourth reduction.
4. A four-story addition, one-fifth reduction.
The 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.

For 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:
1. Land subject to construction restriction, up to 30% reduction as determined by the competent authority under the municipal or county (city) government.
2. Land subject to construction ban, 50% reduction; but if the land cannot be used and does not generate revenue as a result, full exemption.

For 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:
1. Agricultural zone and protection zone, 50% reduction.
2. Residential zone, 30% reduction.
3. Commercial zone, 20% reduction.

For 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:
1. Land or building subject to use and construction restriction, 50% reduction.
2. land subject to construction ban, 50% reduction; but if the land cannot be used and does not generate revenue as a result, full exemption.

Land 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.
If 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.

Cultivated 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.
If 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.

If 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.
In 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.
Agricultural 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.
Agricultural 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)

The criteria for reduction or exemption of land value increment tax are as follows:
1. and transferred by succession is fully exempted.
2. 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.
3. Land requisitioned by the government is fully exempted.
4. Land designated as reserved land for public facilities under urban planning that is transferred prior to requisition is fully exempted.
5. 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.
6. 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.
7. The first-time transfer of reconsolidated land following reconsolidation is entitled to 40% reduction of land value increment tax, provided the land meets the following criteria and the transfer takes place after the implementation of the for the Equalization of Land Right Act on February 2, 1977:
（1）Land in districts that had land value assignment or reassignment performed in 1964 and that the land was reconsolidated after said assignment or reassignment.
（2）Land in districts that had land value assignment before 1964 according to then prevailing Land Act and land that did not have value assignment performed until after 1964, and that the land was reconsolidated after the first land value assignment took place.
8. At the time of land consolidation, the land used for public facilities as required by law and land used for offsetting construction cost is exempted from land value increment tax. The preceding provision also applies in the case the owner of land in the consolidation zone receives cash compensation because the area claimed by the landowner is smaller than the minimum building unit.
9. Generally and jointly owned land that is partitioned is exempted from land value increment tax, provided the value of land secured by each owner after the partition is equal to the original prorated value. Commonly owned land that is partitioned is also exempted from land value increment tax, provided the value of land secured by each owner after the partition is equal to that prior to partition.
10. Merged land is exempted from land value increment tax, provided the value of land owned by respective co-owner is equal to that prior to merger.
11. Land donated for the purpose of establishing social welfare enterprises or to lawfully established private school is exempted from land value increment tax, provided the donation meets the following requirements:
（1）The donee is a NPJP;
（2）Its articles of incorporation stipulates that upon dissolution, the remaining property of the NPJP will be transferred to the local government; and
（3）The donor did not receive any interest in the donated land in any manner.