For any land transaction, a land value increment tax shall be imposed upon respective original land owners.
For division of a land under ownership in common, the owner(s) whose acquired land value is equivalent to the pre-division value of their share of the land, said land value increment tax shall be exempted; where the value has decreased, the part of value reduced shall be imposed of a land value increment tax.
For land value increment tax imposition in the event of division of a land under joint ownership, the provisions under the preceding paragraph shall apply mutatis mutandis.
For a land consolidation, the co-owner(s) whose acquired land value is equivalent to the pre-consolidation value of the land shall be exempted of the land value increment tax. Where the value has decreased, the part of value reduced shall be imposed of a land value increment tax.
The calculation of the land value described in the three preceding paragraphs, where it involves a co-owned land division or land consolidation, shall be based upon the assessed present value .

The social welfare enterprises as referred to under Article 28-1 of the Act shall mean organizations legally established pursuant to a permission of the competent authority of social welfare enterprises with an organizational mission to provide social welfare services or social relieves and assitance. The legally established private schools also referred to thereunder shall mean private schools of all levels and types established pursuant to a permission of the competent authority of education administration and according to provisions of the Private School Act.
For applying for land value increment tax exemption in accordance with Article 28-1 of the Act, attach the following: the establishment permit/certificate issued by the competent authority of social welfare enterprises or the establishment permit/certificate issued by the competent authority of education administration, the donation documents, judicial person registration certificate (or registration copy), the charter of endowment, and the document issued by the concerning parties certifying that no benefit has been gained via any way by the land donor from the act of donation.
For lands approved for an exemption of land value increment tax pursuant to Article 28-1 of the Act, the competent taxation authority shall record the approval reference number, and shall check on a regular basis for the existence of the conditions specified under Article 55 of the Act in conjunction with relevant authorities.

Landowners filing a declaration within the jurisdiction of the Act, for a sold self-use residential land with an area exceeding the limit specified under Paragraph 1 or Subparagraph 1, Paragraph 5, Article 34 of the Act shall calculate to the area limitation in accordance with the priority of applicability that the landowners selected; if not selected by the landowners, the applicable priority refers to the land value increment tax calculated according to Article 33 of the Act from high to low.
For sold self-use residential land which has not been assessed in accordance with Paragraph 1, Article 34 which came into force on January 13, 2014, or Paragraph 5 of the same Article which came into force on September 23, 2021, the provisions of the preceding paragraph shall apply.

To apply for an interest-free refund of paid land value increment tax upon land redemption according to the proviso of Article 29 of the Act, the dien-maker of a land shall submit along with the application and the original document of proof for tax payment to the competent taxation authority.

The total amount of land value increment as referred to under Article 31 of the Act, if not transferred after the original assigned land value, shall be determined according to the amount of the declared transfer value in excess of the original decreed land value upon ownership transfer or dien right establishment.

The total amount of land value increment as referred to under Article 31 of the Act, if already transferred after the original assigned land value, shall be determined according to the amount of the declared transfer value in excess of the declared present value at previous transfer upon ownership transfer or dien right establishment.

The total amount of land value increment as referred to under Article 31 of the Act, if acquired by inheritance, shall be determined according to the amount of the declared transfer value in excess of the assessed present value upon death of the decedent when ownership is transfered or dien right established. In the event of any of the following with the inheritied land, the total amount of land value increment shall be determined according to the following:
1. For lands whose owners died before the first land value assigned , the land value assignation in 1964 shall be used as basis. Where said land already underwent land value assigned according to the Land Act prior to 1964, or only underwent land value assigned after 1964, the first land value assigned shall be used as basis.
2. For lands whose owners have declared supplementary estate tax during the period from 8 February of 1973 to 30 June of 1976 according to the provisions under Article 57 of the then Estate and Gift Tax Act or according to the regulations on supplementary estate tax declaration time limit and procedure, and have filed the supplementary inheritance registration with the land administration authority prior to 31 December of 1976, the assessed present value upon receipt of the supplementary land inheritance registration shall be used as basis.
3. For lands whose owners have declared supplementary estate tax during the period from 8 February of 1973 to 30 June of 1976 according to the provisions under Article 57 of the then Estate and Gift Tax Act or according to the regulations on supplementary estate tax declaration time limit and procedure, and have filed the supplementary inheritance registration with the land administration authority after 1 January of 1977, the assessed present value upon receipt of supplementary estate tax declaration shall be used as basis.

To calculate the total amount of land value increment pursuant to Article 32 of the Act, such evaluation shall be done according to Article 30 of the Act. The most recently announced overall consumer price index for the Taiwan Region. Upon receipt of the present value declaration at the year of transfer shall be used for adjustment of the originally prescribed land value or of the declared land current value at the previous transfer.

For calculation of the total amount of land value increment according to the provisions under Article 31 of the Act, the formulas provided in Attachment 4 shall govern.

• Attachment 4 Total Land value Increase Amount Calculation Formula.PDF

The fees deductible from the declared transfer value according to Subparagraph 2, Paragraph 1 of Article 31 of the Act shall include the land improvement fees, the paid construction benefit charge, the total land reconsolidation cost-sharing fees and the total amount of the current land value of the donated land for public facility due to land use conversion. Lands purchased at their price with the land improvement fees and construction benefit charge already compensated by the Government in accordance with Article 32 of the Equalization of Land Right Act shall not be included.
For deduction of said fees according to the provisions under the preceding paragraph, the land owner shall submit the construction benefit charge payment receipt or the certificate of the total amount of the current land value of the donated land for public facility due to land use conversion and the land improvement fee certificate issued by the competent authority of Municipality or County (City) government or the total land reconsolidation cost-sharing certificate issued by the land administration authority to the competent taxation authority for application.

(Deleted).

For calculation of the land value increment tax payable according to the provisions under Article 33 of the Act, the formulas provided in Attachment 5 shall govern.

• Attachment 5 Formula for Calculation of the Amount of Land value increment tax Payable.PDF

The appraised current value of self-use residence as referred to under Paragraph 3, Article 34 of the Act shall be based upon the standard housing price determined by the Real Estate Price Appraisal Committee. The completion date of self-use residence construction thereunder referred to shall be the date the use license is issued by the competent construction authority or the date specified on other document of proof that can provide clear evidence of the completion of the construction and readiness for use of the building concerned.

For application for a refund of paid land value increment tax due to land repurchase pursuant to the provisions under Article 35 of the Act, the land owner shall submit a copy of the original contractual document upon registration for sold and repurchased lands to the taxation authority at the place of the land being sold.
Where the repurchased land and the sold land are located in different counties or cities, the taxation authority accepting tax refund applications pursuant to the provisions under the preceding paragraph shall file a request to the taxation authority at the place of the repurchased land in writing to verify all relevant data before processing the application. Upon approval of the refund application, all relevant data shall be distributed to the taxation office at the place of land repurchase.
The taxation authority at the place of the land repurchase shall keep an inventory of the approved tax refund applications to be reviewed regularly on an annual basis. In the event that a repurchased land is found to be transferred again or changed to other uses within five years, the provisions under Article 37 of the Act shall govern.

For applying for land value increment tax exemption in accordance with Paragraph 2, Article 39 of the Act, the certification documents of the reserved land of urban planning public facilities shall be attached. For applying for land value increment tax exemption in accordance with Paragraph 3, Article 39 of the Act, the certification documents of the non-urban land as being used for public facilities shall be attached.
For lands approved for an exemption of land value increment tax pursuant to Paragraphs 2 and 3, Article 39 of the Act, the competent taxation authority shall record the approval reference number, and shall provide relevant information to the land administration authority for recording in the previous transfer value.

The reconsolidated land eligible for land value increment tax reduction pursuant to the provisions under Paragraph 1, Article 39-1 of the Act shall be limited to the following lands transferred after the promulgation of the Equalization of Land Right Act on 2 February of 1977.
1. Lands within the region under the land value assignation in 1964 or any other land value re-prescriptions that are reconsolidated after such prescription or re-prescription.
2. Lands within the region already having the land value assigned according to the Land Act prior to 1964 or having first land value assigned after 1964 that are reconsolidated after its first land value prescription.

The legal basis and the scope of the agricultural land as referred to under Paragraph 1, Article 39-2 of the Act are described as follows:
1. Farmlands referred to under Subparagraph 11, Article 3 of the Act for Agricultural Development.
2. Lands designated for forestry, aquaculture, water conservancy, ecological preservation, national territory security purposes, and farm road within various usage zoning according to the Regional Planning Act, or lands within the aforementioned usage zones but has yet to be designated a land use purpose by law.
3. Lands designated for agricultural or pastoral use within the usage zones outside the agricultural area, general agricultural area, slope land preservation area, and forest area specified by the Regional Planning Act.
4. Lands within the designated agricultural zone or preservation zone according to the Urban Planning Act.
5. Lands designated within national park area by zoning and usage according to the National Park Act and confirmed by the National Park Headquarters in conjunction with relevant authorities as compliant with the requirements set forth under the three preceding subparagraphs.

(Deleted).

To file for non-taxable status of land value increment tax pursuant to Paragraph 1, Article 39-2 of the Act, the agricultural land for agricultural use issued by the competent agriculture authority of the municipality or county (city) shall be attached to the competent taxation authority along with the application.
The issuance and release by the competent agriculture authority of the Municipality or County (City) government of a certificate proving agricultural use may be delegated to the district or township civic center for handling.

For agricultural lands approved for non-taxable status of land value increment tax pursuant to the provisions under Paragraph 1, Article 39-2 of the Act, the competent taxation authority shall provide the approval reference number in the relevant records and shall submit relevant data to the competent agriculture authority of the municipality or county (city) within one (1) month of the approval.

For pastdue land value increment tax payment not yet paid after thirty (30) days of the due date of the time limit for payment, the competent taxation authority shall notify the parties concerned to make the payment in full within a specified time period or to withdraw the original tax declaration. In the event of failure to make full tax payment or to withdraw the original tax declaration within the specified time period, the competent taxation authority shall cancel the declaration without notification and shall determine and verify the tax payable.

Upon receipt of notice from the court or the branch of the Administrative Enforcement Agency regarding the finalization of an auction or the undertaking of a price amount, the competent taxation authority shall determine and verify the land value increment tax payable within seven days and shall prepare a land value increment tax payment notice indicating an auction in writing and submit said notice to the court or the branch of the Administrative Enforcement Agency to collect the tax payment on its behalf and shall verify the overdue land tax amount on said land for the participation in distribution.