Tax Estimation: Local Tax Online Filing System

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Tax Estimation

Land Value Increment Tax Calculation

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Notes

1. The estimated tax shown here is calculated according to the Land Tax Act and its enforcement rules for land value increment tax, and is for reference only. The actual tax payable shall be based on the official assessment at the time of filing.
2. The tax is estimated using the residential land rate, limited to 300 m² for urban land or 700 m² for non-urban land. Any excess is calculated at the general land rate. The total estimated tax for this transfer is the sum of both.

Year/Month of Previous Transfer

Assessed Land Value

NTD/m² (Inquire Assessed Land Value)

Original Assessed Land Value or Assessed Present Value at Previous Transfer

NTD/m²

Consumer Price Index

% (Consumer Price Index)

Land Parcel Area

m²

Land Type
(Refer to the Land Register for zoning. If the land-use category is blank, select "Urban Land.)

Urban Land

Non-Urban Land

Transfer or Mortgage Scope Numerator:

/ Denominator

Tax Amount Estimation Clear Data

《Kind Reminder》Before Pre-calculation, click "Clear" to clear all fields.

Tax Calculation Formula:

Assessed Tax Amount = Total Land Value Increment × Tax Rate - Progressive Difference

Payable Tax Amount = Assessed Tax Amount - (Assessed Tax Amount × Reduction Rate) - Creditable Additional Land Value Tax

Formula for Calculating the Tax Payable:

Increment Multiple = Total Land Value Increment ÷ Original Land Value Adjusted by Taiwan Consumer Price Index

Estimated Tax Amount for Self-Use Residential Land = Total Land Value Increment × Tax Rate (10%)

General Land: Progressive taxation is imposed based on 3 levels of tax rates according to the increment multiple. The calculation formula is as follows:


Formulas for Calculating the Payable Land Value Increment Tax
Tax Bracket	Calculation Formula
First Bracket	Payable Tax = Total Land Value Increment [portion exceeding the original assessed land value or the declared current value at the previous transfer (adjusted by the Taiwan Consumer Price Index), not exceeding 100%] × Tax Rate (20%)
Second Bracket	Payable Tax = Total Land Value Increment [portion exceeding the original assessed land value or the declared current value at the previous transfer (adjusted by the Taiwan Consumer Price Index), between 100% and less than 200%] × [Tax Rate (30%) − ((30% − 20%) × Reduction Rate)] − Progressive Difference (Original assessed land value or previous transfer declared current value, adjusted by CPI × A) Note: If the holding period of the land is less than 20 years, no reduction applies, A = 0.10 If the holding period exceeds 20 years, Reduction Rate = 20%, A = 0.08 If the holding period exceeds 30 years, Reduction Rate = 30%, A = 0.07 If the holding period exceeds 40 years, Reduction Rate = 40%, A = 0.06
Third Bracket	Payable Tax = Total Land Value Increment [portion exceeding the original assessed land value or the declared current value at the previous transfer (adjusted by the Taiwan Consumer Price Index), over 200%] × [Tax Rate (40%) − ((40% − 20%) × Reduction Rate)] − Progressive Difference (Original assessed land value or previous transfer declared current value, adjusted by CPI × B) Note: If the holding period of the land is less than 20 years, no reduction applies, B = 0.30 If the holding period exceeds 20 years, Reduction Rate = 20%, B = 0.24 If the holding period exceeds 30 years, Reduction Rate = 30%, B = 0.21 If the holding period exceeds 40 years, Reduction Rate = 40%, B = 0.18


General Land Tax Rate Quick Reference Table
Holding Period Tax Bracket	Less than 20 Years	20 ~ 30 Years	30 ~ 40 Years	Over 40 Years
First Bracket	a × 20%	a × 20%	a × 20%	a × 20%
Second Bracket	a × 30% − b × 10%	a × 28% − b × 8%	a × 27% − b × 7%	a × 26% − b × 6%
Third Bracket	a × 40% − b × 30%	a × 36% − b × 24%	a × 34% − b × 21%	a × 32% − b × 18%
Note: a = Total Land Value Increment; b = Original Assessed Land Value or Previous Transfer Declared Current Value (adjusted by Consumer Price Index)

Land Holding Period:

(2) The estimated tax amount for this transfer, calculated using the general land tax rates, is →

Calculation is as follows:

Area of Land Transferred = Parcel Area × Transfer/Mortgage Scope
(Show to 2 decimal places; round half up below.)
Declared Current Value of Land Transferred = Declared Current Value per m² or Announced Land Value × Parcel Area × Transfer/Mortgage Scope
Original Assessed Land Value or Previous Transfer Declared Current Value (b), Adjusted by CPI = Original Land Value per m² or Declared Land Value at Previous Transfer × (Taiwan CPI ÷ 100) × Parcel Area × Transfer/Mortgage Scope
Total Land Value Increment (a) = Declared Current Value of Land Transferred − (Original Assessed Land Value or Previous Transfer Declared Current Value (b), adjusted by CPI) − (Land Improvement Cost + Betterment Levy + Total Land Readjustment Charges) (Note 1)
Increment Multiple = Total Land Value Increment (a) ÷ (Original Assessed Land Value or Previous Transfer Declared Current Value (b), adjusted by CPI) (Note 2)

Note 1: The three items—land improvement cost, betterment levy, and total land readjustment charges—are temporarily not included. The actual payable tax amount shall be based on the assessment determined at the time of filing.

Note 2: 0–1× is the First Bracket; 1× (inclusive)–2× is the Second Bracket; above 2× is the Third Bracket.


General Land Tax Rate Quick Reference Table
Holding Period Tax Bracket	Less than 20 Years	20 ~ 30 Years	30 ~ 40 Years	Over 40 Years
First Bracket	a × 20%	a × 20%	a × 20%	a × 20%
Second Bracket	a × 30% − b × 10%	a × 28% − b × 8%	a × 27% − b × 7%	a × 26% − b × 6%
Third Bracket	a × 40% − b × 30%	a × 36% − b × 24%	a × 34% − b × 21%	a × 32% − b × 18%
Note: a = Total Land Value Increment; b = Original Assessed Land Value or Previous Transfer Declared Current Value (total amount adjusted by the Consumer Price Index)