Land Act Article 181
The land value increment tax shall be levied at the following rates:(1)Where the net increment of the value of any land is no more than 100 per cent of the original value of such land, the rate shall be 20 per cent of the net increment.(2)Where the net increment of the value of any land is no more than 200 per cent of the original value of such land, the rate shall be 40 per cent of that part of the net increment which exceeds the original value by more than 100 per cent, aside from the rate prescribed in the preceding section.(3)Where the net increment of the value of any land is no more than 300 per cent of the original value of such land, the rate shall be 60 per cent of that part of the net increment which exceeds the original value by more than 200 per cent, aside from the rates prescribed in the preceding section.(4)Where the net increment of the value of any land is over 300 per cent of the original value of such land, the rate shall be 80 per cent of that part of the net increment which exceeds the original value by more than 300 per cent, aside from the rates prescribed in the preceding section.
中文原文 土地法第181條
土地增值稅之稅率，依左列之規定。
一、土地增值實數額在原地價百分之一百以下者，征收其增值實數額百分之二十。
二、土地增值實數額在原地價數額百分之二百以下者，除按前款規定征收外，就其已超過百分之一百部份征收百分之四十。
三、土地增值實數額在原地價百分之三百以下者，除按前二款規定分別征收外，就其超過百分之二百部份征收百分之六十。
四、土地增值實數額超過原地價數額百分之三百者，除按前三款規定分別征收外，就其超過部份征收百分之八十。
一、土地增值實數額在原地價百分之一百以下者，征收其增值實數額百分之二十。
二、土地增值實數額在原地價數額百分之二百以下者，除按前款規定征收外，就其已超過百分之一百部份征收百分之四十。
三、土地增值實數額在原地價百分之三百以下者，除按前二款規定分別征收外，就其超過百分之二百部份征收百分之六十。
四、土地增值實數額超過原地價數額百分之三百者，除按前三款規定分別征收外，就其超過部份征收百分之八十。