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Change of Land Title Requires New Owner to Re-apply for Self-use Residential Land Tax Rate

The Local Tax Bureau of Taichung City Governmenthas recently received a call from a citizen, asking why his land value tax was levied by a generalrate other than the original preferential rate for self-use residential land as he did not move out from the household but simplygranted the land to his spouse. He also complained it was troublesome for his spouse to reapply for the preferential tax rate.

Local Tax Bureau said that in accordance with the Land Tax Act and the explanation letter issued by Ministry of Finance, the self-use residential land has been given out as a gift and the land ownership has been changed. Thus, the new owner shall reapply for the preferential tax rate for self-use residential land.

It is required by law that the preferential tax rate for self-use residential land shall apply only when three criteria are met: Firstly, the land and the house are for self-use only; secondly, such land is not rented or used for business purpose; and thirdly, the landowner or his/her spouse and/or relatives of direct lineage have their household registration on the self-use residential land. As the land title has been transferred in the above-mentioned case, the new land owner is required to go through all the application procedures before September 22 every year to entitle himself or herself of the preferential tax rate for self-use residential land for that current year.

Taxpayers who are still in doubt please call 0800-086969 (toll free) or22585000 ext.1 for the call center.
  • Data update: 2018-11-19
  • Publish Date: 2013-06-28
  • Source: Local Tax Bureau
  • Hit Count: 181