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Taipei City Revenue Service

FAQs

What is the conditions required to be eligible for the privileged land value increment tax rate for self-use residential land?

1) The title owner may apply for the privileged land value increment tax rate only once in his or her lifetime.
2) The parcel of land in question must not have been rented or used for business purposes in the previous one full year prior to the date of transfer.
3) Any buildings on the land property must be owned currently by the land owner him or herself or his or her spouse or lineal relatives and one of them must have his or her household registration.
Only when a title owner meets the aforementioned conditions is he or she eligible for the privileged land value incremental tax rate for self-use residential land.