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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Land Tax Act
Article 19
Except for land used for the purpose of self-use residence pursuant to Article 17 herein, land reserved for public facilities under urban planning, but is still built on and used during the reserve period shall be subject to 0.6% land value tax. Notwithstanding the foregoing, if the aforesaid land is not in use for any purpose and segregated from other land in use, no land value tax will be imposed.

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