Tax Related Laws & Regulations

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2025/5/20

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Land Tax Act
Article　45

Content：

The Agricultural Land Tax shall be assessed by the competent tax authority of the municipality or county (city) based on the tax amount determined for each landowner’s land holdings within each section. As a general principle, the tax is collected in two installments annually, commencing within one month after the harvest of crops. The amount to be collected in each installment may be apportioned based on the actual harvest yield for each period, with the tax amount divided accordingly.

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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