The 2026 Land Value Tax will officially open for levy on November 1. To help residents save money, the Taipei City Tax Service encourages property owners to submit their applications at least 40 days before the levy date (by September 22) if their land qualifies for special tax rates or exemptions.

Applications approved after review will apply to the current year. Late applications will only take effect starting next year (2027).

Key Information & Deadlines

• Tax Assessment Benchmark Date: August 31, 2026. Whoever is officially registered as the land owner on the land registry as of August 31 (whether acquired via purchase, gift, or inheritance) is responsible for paying the entire year's land value tax for 2026.

How to Qualify for the Residential Rate

1. The property must be used for self-residential purposes with no rental or business activities.
2. Register the household residency (either the property owner, spouse, or a lineal relative) at the property address by September 22, 2026.
3. Submit an application to the local tax branch where the property is located.

Note: Landowners who have already received approval in previous years and whose conditions remain unchanged do not need to reapply.

Other Eligible Categories

If your land meets requirements for special rates (such as parking lots or industrial land at 10‰) or tax exemptions (such as arcade corridors open for public passage or free public roadways), please ensure you submit your application by the September 22 deadline.

Online Application Channels

Citizens can easily apply online by filling out the application form on the following official portals: