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Should the new land owner reapply for the self-use residential land rate for land value taxation?

(Taichung) Mr. Lin from Dadu District has gifted a self-use residential land to his children recently. He asked local tax bureau if the land value taxation of the land transferred to his children can be charged at the self-use residential land rate.
The Local Tax Bureau of Taichung City Government expresses that, due to the change of the taxation subject (land owner), the applicability of the self-use residential land rate also changes after the transfer. Therefore, even if the use of land remains the same after the transfer, the new land owner shall reapply for the self-use residential land rate and, only upon approval, the land value taxation can be charged at the self-use residential land rate.
The Bureau explains that, for those who qualify for self-use residential land rate for the purpose of land value taxation but have not submit the application, it is necessary to file an application to their local tax bureau before September 22 of the current year in order to for the beneficial rate to take effect in the current year. If the application is submitted after this date, this beneficial rate will be applicable only in the following year!
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  • Data update: 2022-07-12
  • Publish Date: 2022-07-07
  • Source: Local Tax Bureau
  • Hit Count: 135