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Taipei city revenue service will start the 2022 annual land value tax registration and usage recertification work from now on.

To maintain the accuracy of the land value tax registration, the Taipei City Revenue Service will process the 2022 annual land value tax registration and usage rectification from now until September  30th. The rectification includes self-use residential land, parking lot land, Land Reserved for Public Facilities, tax-reduced land, agricultural land, etc.

The department addresses that if the land is eligible for special tax rates such as noncommercial residential usage or special land value tax reduction, the bureau will inform the landowners to submit deduction requests before September 22nd this year. Once reviewed and approved, the requested special tax rate or reduction will be effective this year. Afterward, if there is any land usage change, or no longer meet tax special rate/reduction, such as the residents moving out, leasing, or any business use, etc., please do make a declaration to the responsible district of Revenue Service Office within 30 days when the original approval has been invalid.

For example, the land owned by Mr. A in Taipei was approved and entitled to the tax rate for self-use residential land, with a land value tax of $2,000 in 2022. However, since February 1, 2022, the land has been rented, and it no longer meets the self-use residential land criteria. From the next (2023) year, the land value tax will be levied at the general land use rate, and the tax will be $10,000. However, if the landowners prove that the subjected house is used as a leased escrow social housing, or rented to those eligible for rent subsidies (such as low-income households, low- and middle-income households, disabilities, etc.), those who are identified as public welfare lessors. Therefore, the land value tax for welfare rental is applicable to the preferential tax rate equivalent to 2‰, the same tax rate for self-use residential lands, and the land value tax will not increase.

Taipei City Revenu Service department further pointed out that during the recertification process reviewing land usage with formal and authorized documents, the application will be assigned to a clerk to investigate and verify on-site when necessary. Our servant will carry an identification card while on-site. When there is any further clarification needed, all kinds of cooperation are appreciated.

For any questions or more detail on relevant local tax laws and regulations, please visit “tax video service cloud platform” online information, or call the domestic toll-free, 0800-000-321, or the service phone no. (02) 23949211, ext. 181, 182, for further and assistance.