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Farmland Not Under Agricultural Use Is Subject To Land Value Tax

(Taichung) Taichung City Local Tax Bureau (TCLTB) indicates that based on Article 22 of Land Tax Act, Agricultural Land Tax will be levied (currently suspended) in the case of above ground constructional improvements on farmland which possesses legal farmhouse license and is indeed for agricultural use. Land Value Tax will not be levied in the case.

In a further statement from TCLTB, farmland inventory is currently ongoing. In the case of a farmland converted to non-agricultural use, Agricultural Land Tax will not be applicable and hence is subject to Land Value Tax. Typical cases of farmland subject to Land Value Tax are: further development, factories construction, earth and stone disposal, concrete pavement, parking lot usage, etc.

Tax Bureau suggests that landowner shall not take the liberty to make additional construction which is not concerned to agricultural use on farmland or Land Value Tax will be levied.

For inquiry regarding Land Value Tax, contact Taichung City Local Tax Bureau or local office at toll free number 0800-086969 or 04-22585000 press 1 for customer service.
  • Data update: 2018-11-19
  • Publish Date: 2018-03-26
  • Source: Local Tax Bureau
  • Hit Count: 286