Master the Three Key Dates at Once
The 2026 land value tax is levied from November 1, with the payment period ending November 30. The Ministry of Finance highlights three key dates: August 31 as the tax obligation reference date, September 22 as the deadline for special tax rate and exemption applications, and November 1 to November 30 as the levy and payment period. The land administration authority recognizes the landowner registered in the land register as of August 31 as the taxpayer for the period from January 1 to December 31 of the current year. If transfer registration is completed after September 1, the original owner remains responsible for payment.
General Rates and Progressive Taxation
The Ministry of Finance states that the basic tax rate for general land use is 10‰. If a taxpayer's total land value in the same municipality or county/city exceeds the progressive starting price, progressive rates of 15‰ to 55‰ apply based on the multiple exceeded. The progressive starting price is based on the average land price for 700 square meters in each municipality or county/city, with the second level below 5 times at 15‰, the third level below 10 times at 25‰, and the sixth level above 20 times at 55‰. For the fifth level as an example, the tax payable is the taxable land value multiplied by 45‰ minus the progressive differential.
Self-Use Residential Preference and Application Deadline
Self-use residential land and industrial land meeting Articles 17 and 18 of the Land Tax Act may qualify for special tax rates, while arcade walkway land and road land meeting Articles 7 to 17 of the Reduction and Exemption Rules may qualify for reductions or exemptions. For the 2‰ self-use residential land rate as an example, one of the landowner, spouse, or lineal relatives must establish household registration and be the house owner, with no lease or business use, an area of no more than 90.75 ping for urban land and no more than 211.75 ping for non-urban land, limited to one property for the landowner, spouse, and minor dependents. The preference must be applied for with the local tax collection authority where the land is located 40 days before the levy, i.e., by September 22. Those who have applied previously with no changes need not reapply, while those whose qualifying conditions have ceased must report within 30 days to switch back to the general rate.
Household Consolidation and Multiple Payment Channels
Land value tax adopts a household registration system, with all land within the same municipality or county/city consolidated for total calculation. Those who have not received a tax bill may apply for reissuance through the local tax online filing website, by phone, or in person at the collection authority where the land is located. Payment methods include scanning the QR-Code on the tax bill for TWQR online payment, paying via the online tax payment service website by credit card, demand deposit account, or chip ATM card transfer, scanning the three-segment barcode via eFCS provider APPs or TaipeiPASS, paying in person at authorized financial institutions with the bill, post offices do not collect payments, and for tax amounts of NT$30,000 or less, payment at 統一, 全家, Hi-Life and OK convenience stores or by ATM transfer. A 1% late fee is added for every 3 days overdue, up to a maximum of 10%. The Taipei City Revenue Service provides consultation at 0800-000321 and 02-23949211 ext. 181, 182.