Levy Scale Expands, Tax Amount Up Nearly 7% Year on Year
The 2026 land value tax will be levied starting November 1, with the payment deadline on November 30. The Ministry of Finance announced that this year nationwide land value tax accounts total about 9.39 million, up 1.64% from 2025, with a levy amount reaching NT$104.6 billion, up 6.91% year on year. The increase in tax amount was notably higher than the growth in accounts, mainly reflecting an average 5.24% increase in nationwide announced land values, as well as transfers of land ownership and changes in land use. As announced land value is an important basis for calculating land value tax, upward adjustments across counties and cities have pushed up overall tax revenue, while the actual amount payable by individual landowners depends on the applicable tax rate and land use.
Kinmen Posts Largest Increase, New Taipei Second
By county and city announced land value adjustments, Kinmen County posted the largest average increase this year at 10.29%, followed by New Taipei City at 10.05%, while Taoyuan City, Tainan City and Hsinchu County all rose by more than 7%. The Ministry of Finance explained that adjustments to announced land values directly affect the tax base, and with expanded increases in major counties and cities, overall land value tax revenue rose in tandem. For people holding land across different counties and cities, actual tax burdens will vary with local announced land value increases, while applicable tax rates are determined by use such as owner-occupied versus general land.
Owner-Occupied Homes Near Half of Accounts, Less Than 10% of Tax Amount
Ministry of Finance statistics show that this year owner-occupied residential land accounts for about 4.24 million accounts, or 45.11% of the nationwide total, close to half of all accounts levied, but the tax amount is only about NT$7.6 billion, or 7.25% of the total. This shows that owner-occupied residential land enjoys preferential tax rates, with a significant difference in tax burden from general land. The Ministry of Finance noted that the rate structure is the main reason for the gap between the shares of accounts and tax amount, with those meeting owner-occupied housing requirements bearing relatively lighter taxes, while general land is taxed at progressive rates.
Revenue Concentrated in Six Special Municipalities, Taipei City Near 30%
Land value tax revenue by county and city is highly concentrated in the six special municipalities, which together account for about 6.54 million accounts and about NT$87.1 billion in tax, representing 69.63% and 83.24% of the nationwide totals respectively; other counties and cities total about 2.85 million accounts with about NT$17.5 billion levied, with the six municipalities accounting for more than 80% of nationwide tax. Among them, although Taipei City is not the municipality with the most accounts levied, its total levy is about NT$29.8 billion due to higher land values, or 28.45% of the nationwide total, ranking first among counties and cities. New Taipei City has about 1.72 million accounts, the most among counties and cities, accounting for 18.33% of the nationwide total.
August 31 Is Reference Date, Late Payment May Incur Penalties
The Ministry of Finance reminds that land value tax uses August 31 each year as the taxpayer obligation reference date, with the taxpayer for the full year determined by the owner or dien-holder recorded in the land register on that day. For example, if land completes transfer registration before August 31, the current year land value tax shall be borne by the new owner; if registration is completed only after September 1, the original owner is responsible for the full year tax. Therefore even if land has already been sold, the seller may still receive the current year tax bill, with the key being when ownership transfer registration was completed. The Ministry of Finance urges people with recent land sales or transfers to pay attention to taxpayer attribution and complete payment by the end of November to avoid penalties for overdue payment.