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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Land Tax Act
Article 17
Content:
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.
 Update:2018-04-23

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