Public lands and public constructional improvements shall be exempted from the land tax and the tax on improvements, unless they are used by government enterprises or are not used for public purposes.

The tax on private lands used for any one of the following purposes may be reduced or remitted upon approval by the Executive Yuan of a joint request made by the Ministry of Finance and the Central Land Administration.
(1)Premises for schools and academic institutions.
(2)Parks and public athletic grounds.
(3)Experimental stations for agriculture, forestry, and animal husbandry.
(4)Forest land.
(5)Premises for public hospitals.
(6)Public cemeteries.
(7)Other lands used by non-profit undertakings for the promotion of public welfare.

On the occurrence of a calamity in any locality or for the purpose of making social and economic readjustments, the Ministry of Finance and the Central Land Administration may jointly request the Executive Yuan to approve the remission or reduction of the land tax in the affected area for the duration of the said calamity or readjustment.

Any land which is reserved for expropriation or whose use is restricted by Act shall be exempted from taxation, unless the said land can be used for its original purpose during the period in which it is reserved for expropriation.

Any land which is not utilizable owing to its physical condition or for technical reasons, or which is in process of being reclaimed, shall be exempted from the land value tax upon approval by the Executive Yuan of a joint request made by the Ministry of Finance and the Central Land Administration.

No land value increment tax shall be levied on any land when the transfer of its ownership is necessitated by expropriation or land consolidation.

No land value increment tax shall be levied on any lands owned by a farmer which are used for his own cultivation and residence, if they remain untransferred after the lapse of ten full years since the assessment of their value.

No land value increment tax shall be levied on any farmland, when its value appreciates as a result of the application of labor and capital by the farmer.

Any land on which tax has been reduced or remitted shall be taxed as usual, when the cause or circumstance which justifies such reduction or remission changes or disappears.