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Land Value Tax

A.Tax Scope

The land value tax is imposed on land that has been assigned a value. Land that has been assigned a value, and which is also being used as farm land, shall be taxed as agricultural land and no land value tax shall be levied on it in accordance with relevant laws.

B. Taxpayers

  1. Land title owner.
  2. For land with an established dien right, the dien right holder.
  3. For bestowed land, the bestowee.
  4. For land assigned for farming, the farmer.
    (Prevailing regulations provide that land being used for farming shall be taxed in accordance with the agricultural land tax regulations.)
  5. For publicly-owned land, the administration-in-charge.
  6. For commonly-owned land, the administrator.
  7. For generally-and jointly-owned land, the joint owners shall be responsible for their respective parts.
  8. For trust land, the trustee.
    For the following situations, the tax authority may designate land users to be responsible for paying the land value tax: 
    1. When the whereabouts of the legal taxpayer (in accordance with the above) is unknown.
    2. When the title right of the land is unclear.
    3. When the land is under no-one’s management.
    4. When the title owner of the land petitions for the occupier to pay the tax.

C.Tax Rates

There are two rates for land value tax: the regular progressive tax rate and the special privileged rate.

  1. Regular progressive tax rate
    A progressive tax rate shall be used to calculate the tax payable on regular land; the basic tax rate is 1% with the highest tax rate at 5.5%. The tax structure in this category is as follows:
    1. For land value not exceeding the starting cumulative value: 1%.
    2. For land value in excess of the starting cumulative value (SCV), provided the portion in excess is less than 500% of the SCV, an additional 0.5% shall be added for the excess portion. 
    3. When the excess portion is above 500% of the SCV, on top of the aforesaid (a) and (b), for each successive 500% in excess, an additional 1% tax rate shall be added on for that respective portion, until the ceiling of 5.5% is reached.
    4. The SCV is determined by adopting the average land value of 700 square meters in the respective city or county. Land used for factories, mining, agriculture or that which is exempted from tax shall not be included in calculating the average land value. 


Formulas for the Calculation of Land Value Tax Payable
ClassesFormulas for Calculation
First Class Tax Payable=Taxable Land Value (Not exceeding SCV)X Rate(1%)
Second Class Tax Payable=Taxable Land Value (Portion exceeding SCV is less than 500% of SCV ) X Rate (1.5%)-Cumulative Difference (SCV X 0.005)
Third Class Tax Payable=Taxable Land Value (Portion exceeding SCV is less than 1000% of SCV) X Rate(2.5%)-Cumulative Difference (SCV X 0.065)
Fourth Class Tax Payable=Taxable Land Value (Portion exceeding SCV is more than 1500% of SCV) X Rate(3.5%)-Cumulative Difference (SCV X 0.175)
Fifth Class Tax Payable=Taxable Land Value (Portion exceeding SCV is more than 2000% of SCV) X Rate(4.5%)-Cumulative Difference (SCV X 0.335)
Sixth Class Tax Payable=Taxable Land Value (Portion exceeding SCV is more than 2000% of SCV) X Rate(5.5%)-Cumulative Difference (SCV X 0.545)

2.Privileged Rate

  1. Residential land in urban areas with a total area of less than 300 square meters or in non-urban areas with a total area less than 700 square meters and used for the purpose of a self-use residence shall be taxed at 0.2%.
  2. Land used for industries, mining, private parks, zoos, stadiums, temples, churches, scenic spots and historic sites, gas stations and parking lots approved by the government shall be taxed at 1%, but land which is not used in accordance with an approved project shall be taxed at the regular rate.
  3. Land reserved for public facilities pursuant to urban planning, which is being temporarily used for self-use residential purposes while still maintaining reserved status, shall be taxed at 0.2%, and, in the case of non-residential use, at 0.6%.
  4. Land publicly-owned but used for non-public purposes shall be taxed at 1%.


Introduction to local taxes is abstracted from” Guide to ROC Taxes 2011”.



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