Non-urban land designated as agricultural land by law or not having an assessed value shall be subject to agricultural land tax. The preceding provision also applies to urban land that meets any of the following conditions:
1. Designated as agricultural zone or preservation zone under urban planning and limited for agricultural use only.
2. Used for agricultural purpose prior to the completed construction of the public facilities（under-construction public facilities ）.
3. Used for agricultural purpose due to restricted construction according to law.
4. Used for agricultural purpose due to no construction allowed （construction prohibition）according to law.
5. Designated as reserved land for public facilities under urban planning, but still used for agricultural purpose.
The lands referred to in Subparagraphs 2 and 3 in the preceding paragraph are limited to the lands cultivated by the owner farmer or leased by the tenant under the “37.5% Arable Rent Reduction Act”.
Land used for warehouse, refrigerator (cold-storage), farming machine center, silkworm seed (rearing) farm, distribution court, inspection yard, paddy rice seedling, water cistern, agricultural greenhouse, agricultural wholesale market that is owned by farmers’ associations or cooperative farms and supplied directly for agricultural use shall be subject to agricultural land tax.
Public land for public use and reserved land under urban planning that is not in use for any purpose and segregated from other land in use during the reserve period are exempted from agricultural land tax.

Idle agricultural land shall be subject to additionally a uncultivated land tax equal to 1 to 3 times the agricultural land tax payable if the landowner receives a notice from the municipal or county (city) government with the approval of the Ministry of Interior, requiring the use of land by landowner or others entrusted by the landowner within a prescribed period, but fails to comply accordingly; if the agricultural land has been levied uncultivated land tax for three years and is still not in use, the municipal or county (city) government may purchase the land ad valorem, unless the land has in any of the following conditions:
1. The land lies fallow necessitated by agricultural production or policy;
2. The land lies fallow due to regional production being deemed non-economical;
3. The land cannot be tilled due to public hazard or environmental pollution;
4. The land cannot be tilled due to the damage of irrigation or drainage system; or
5. The land cannot be tilled due to force majeure.
The aforesaid provisions shall be implemented in accordance with the Equalization of Land Right Act.

Levy on agricultural land will be paid in kind with rice or wheat; if the land does not produce rice or wheat, or has special circumstances, equivalent local grains or monetary substitution may be paid in lieu of rice or wheat.
The measurements of payment in kind shall use uniformly the metric system in the unit of kilogram (kg) and be rounded off to the nearest hectogram (hg); monetary substitution shall be in the unit of yuan.

Levy on agricultural land to be paid in kind shall be computed by the following standards:
1. For land in rice-growing area, 27 kg of rice per taxable unit.
2. For land in wheat-growing area, 25 kg of wheat per taxable unit.
The Executive Yuan may lower the aforesaid standards in view of the local situation of land tax burden.

Acceptance of payment in kind shall be limited to newly harvested crops of the same kind that is uniform in texture and color, and undamaged by pest; its contents of sand, stone, mud, soil, grass and other impurities and moisture shall meet the following standards:
1. Rice: For rice with weight over 53.2kg per hectoliter, impurity content shall be less than 0.5%, and moisture content shall be less than 13%.
2. Wheat: For wheat with weight over 74kg per hectoliter, impurity content shall be less than 0.4%, and moisture content shall be less than 13%.
In case of disaster or due to seasonal or special factors that it becomes difficult for payment in kind to achieve the aforesaid standards, the municipal or county (city) government has the discretion to lower the standards in view of the actual circumstances.

The local government may, in view of the local production of crops, purchase agricultural products from farmers when collecting payment in kind; relevant criteria for the purchase shall be subject to the approval of the Executive Yuan.

Land subject to agricultural land tax should undergo adjustment of land category and/or grade if its yield changes due to change of traffic condition, irrigation system, soil condition, soil conservation, or nature; the relevant measure shall be prescribed by the central land administration.

For the sake of regulating agricultural production or in response to the needs of agricultural development, the Executive Yuan may decide to suspend the levy of all or part of agricultural land tax.