Tax Related Laws & Regulations

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2025/6/19

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Land Tax Act
Chapter 2【Land Value Tax】 Article　14

Content：

Land for which the land value has been assigned shall be subject to land value tax, except for cases where agricultural land tax is levied in accordance with Article 22.

Update：2025-05-01

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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