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Title: New Town Development Act CH
Category: Ministry of the Interior(內政部)
Article 25
After the buildings in a new town special area are completed, the housing tax, land value tax, and deed tax will be exempted in the first year, and reduced by 80% in the second year, 60% in the third year, 40% in the fourth year, and 20% in the fifth year, and no reduction will be offered since the sixth year.
The above-mentioned reduction or exemption of sale contract tax shall be offered only once.