Except for land that is subject to agricultural land tax pursuant to Article 22 herein, land that has been assigned a value shall be subject to land value tax.

Land value tax shall be levied based on the total value of all parcels of land owned by a title owner in the same municipality or county (city).
The “total value of land” as referred to in the preceding paragraph means the total value of all parcels of land owned by a title owner that have been assessed or reassessed according to the statutory procedure and recorded in the landowner register.

The basic rate for land value tax shall be 1%. Where the total value of land owned by a title owner in the same municipality or county (city) does not exceed the starting cumulative value (SCV) in said municipality or county (city), the land value tax shall be levied at the basic rate. If the total value of land exceeds the SCV, the land value tax shall be levied progressively as follows:
1. For total value in excess of SCV by less than 5 times, 1.5% for amount in excess of SCV.
2. For total value in excess of SCV by more than 5 times, but less than 10 times, 2.5% for amount in excess of 5 times of SCV.
3. For total value in excess of SCV by more than 10 times, but less than 15 times, 3.5% for amount in excess of 10 times of SCV.
4. For total value in excess of SCV by more than 15 times, but less than 20 times, 4.5% for amount in excess of 15 times of SCV.
5. For total value in excess of SCV by more than 20 times, 5.5% for amount in excess of 20 times of SCV.
The SCV as referred to in the preceding paragraph shall be determined by the average land value of seven acres of land in respective municipality or county (city), excluding land used for factories, mining or agriculture, and land exempted from tax.

The land value tax on self-use residential land in following conditions shall be subject to 0.2% tax rate:
1. The portion of urban land less than three acres in area; and
2. The portion of non-urban land less than seven acres in area.
Tax rate described in the preceding paragraph shall apply to land for public housing or dormitories of private or publicly-owned enterprises, starting from the date of construction or the date of land title acquisition.
A landowner, his/her spouse, and his/her minor dependents may be eligible for the tax rate described in the first paragraph hereof for one parcel of land used for the purpose of self-use residence.

Land used directly by the following enterprises or for the following purposes shall be taxed at 1% for land value tax, excluding land not used in accordance with the purpose or project approved by the competent authority in charge of the industry:
1. Land for industrial or mining use.
2. Land used for private park, zoo, or sports stadium.
3. Land used for temple, church, or government-designated scenic spot or historical site.
4. Land used for gas station approved by the competent authority, and public parking lot established according to Urban Planning Act.
5. Other land as approved by the Executive Yuan.
The preceding paragraph may apply to land used directly for government-approved factory set up in previously non-industrial zone or on non-industrial land prior to the designation of industrial zone or announcement of industrial land.
Land described in the first paragraph herein may have land value tax reduced or exempted if it meets the requirements for reduction or exemption pursuant to Article 6 herein.

Except for land used for the purpose of self-use residence pursuant to Article 17 herein, land reserved for public facilities under urban planning, but is still built on and used during the reserve period shall be subject to 0.6% land value tax. Notwithstanding the foregoing, if the aforesaid land is not in use for any purpose and segregated from other land in use, no land value tax will be imposed.

Public land shall be levied land value tax at basic tax rate; public land for public use is exempted from land value tax.

Taxable vacant lot as determined by the municipal or county (city) government shall be subject to additionally a vacant lot tax equal to 2 to 5 times the basic land value tax payable.