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Land Value Tax
Local Tax Bureau, Hualien County

I. Formulas for the Calculation of Land Value Tax Payable

Calculation Formula Table

Classification

Calculation Formula

Level 1

Tax payable = Taxable land value (not exceeding the "starting cumulative value" < SCV > ) x the applicable tax rate of (1%)

Level 2

Tax payable = Taxable land value (Portion exceeding SCV is less than 500%of SCV) x Rate (1.5%)
--- Cumulative Difference (SCV X 0.005)

Level 3

Tax payable = Taxable land value (Portion exceeding SCV and is between 500% to 1000% of SCV) x Rate (2.5%)
--- Cumulative Difference (SCV X 0.065)

Level 4

Tax payable = Taxable land value (Portion exceeding SCV and is between 1000% to 1500% of SCV) x Rate (3.5%)
--- Cumulative Difference (SCV X 0.175)

Level 5

Tax payable = Taxable land value (Portion exceeding SCV and is between 1500% to 2000% of SCV) x Rate (4.5%)
--- Cumulative Difference (SCV X 0.335)

Level 6

Tax payable = Taxable land value (Portion exceeding SCV and is more than 2000% of SCV) x Rate (5.5%)
--- Cumulative Difference (SCV X 0.545)

II. Special Privileged rate on land value tax

Applicable land property Table

Applicable land property

Type of tax rate

(1) Land use for self-use residence, workers dormitories and civil housings.

0.2%

(2) Land reserved for public facilities.

0.6%

(3) Land publicly owned but used for non-public purposes.

1%

  

III. Eligibility for the special privileged tax rates

 Your land property that meets any of the prescribed conditions provided below will enable you to contact the local tax bureau where your property is located by submitting pertinent data on/before Sept. 22 to apply for the land value tax at a special privileged rate, in which the new rate will apply in the current year of filing, once the petition has been approved; however, submittal made after the deadline will become effective starting the following year. Those that have already been approved for specific usage and undergone no further modifications do not have to reapply.

Applicable property

(1)  Land property for self-use residence

Eligibility

1.     The land property is currently registered or occupied by the landowner, his/her spouse, or blood-related relatives.

2.     The land is free of any lease or being operating commercially.

3.     The ground building is owned by the landowner, his/her spouse or blood relatives.

4.     The property is rated at no more than 300 square meters ( 90.75 pings) within an urban area. Or no more than 700 square meters (211.75 pings) within non urban area.

5.     Dependants supported by the landowner, his/her spouse and underage children are limited to those registered under one household.

 

Applicable tax rate:

For the above #1 to #5 at a Tax rate of 0.2%

Required documents at time of filing:

1.     A completed application form.

2.     Photocopies of household registry of the entire household, or exempt for household information if it's already indicated in the application, or photocopied of residency identification/ID card.

3.     Photocopies of ownership deeds on building improvements, or photocopies of occupancy permit.

4.     An applicant who lacks the data referred in the preceding subheading may substitute with a building survey map or chart, or a building site location authorized and issued by local land administration authorities.

(2) Industrial land property

1.     Industrial zones that comply with regional development plan law or urban development plan law.

2.     Land located within an industrial zone or factory operating area approved by industrial governing authorities.

3.     Any other types of industrial land property permitted by other peripheral laws and regulations.

 

Applicable tax rate:

For the above #1,2, and 3 at a Tax rate of 1%

Required documents at time of filing:

1.     A completed application form.

2.     Photocopy of operating development plan or drawing authorized by the industrial governing authorities.

Or Photocopy of factory setup permit together with the building license.

3.     Taxpayer that has begun the production process is required to enclose a photocopy of valid factory registration.

(3) Land reserved for public facilities for urban plan purposes and has not been used during the reservation period and has been segregated from land being used are fully exempt from land value tax.

Required documents at time of filing:

1. A completed application form.

2. Proof of document on proper land use in an urban development plan.

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