The Equalization of Land Rights Act Article 19
The basic rate for land value tax is one per cent. If the total value of all the lands owned by any landowner does not exceed the initial point of land value subject to progressive rates, the land value tax on his lands shall be levied at the basic rate. If the total value of all the lands owned by any landowner exceeds the initial point of land value subject to progressive rates, the land value tax on the excess portion shall be levied according to the following progressive rate:1.If the total value exceeds the initial point by no more than 500 percent, an additional 1.5 percent shall be levied on the excess portion.2.If the total value exceeds the initial point by more than 500 percent but no more than 1,000 percent, an additional 2.5 percent shall be levied on the excess portion.3.If the total value exceeds the initial point by more than 1,000 percent but no more than 1,500 percent, an additional 3.5 percent shall be levied on the excess portion.4.If the total value exceeds the initial point by more than 1,500 percent but no more than 2,000 percent, an additional 4.5 percent shall be levied on the excess portion.5.If the total value exceeds the initial point by more than 2,000 percent, an additional 5.5 percent shall be levied on the excess portion.
中文原文 平均地權條例第19條
地價稅基本稅率為千分之十。
土地所有權人之地價總額未超過土地所在地直轄市或縣（市）累進起點地價者，其地價稅按基本稅率徵收；超過累進起點地價者，依左列規定累進課徵：
一、超過累進起點地價未達五倍者，就其超過部分課徵千分之十五。
二、超過累進起點地價五倍至十倍者，就其超過部分課徵千分之二十五。
三、超過累進起點地價十倍至十五倍者，就其超過部分課徵千分之三十五。
四、超過累進起點地價十五倍至二十倍者，就其超過部分課徵千分之四十五。
五、超過累進起點地價二十倍以上者，就其超過部分課徵千分之五十五。
土地所有權人之地價總額未超過土地所在地直轄市或縣（市）累進起點地價者，其地價稅按基本稅率徵收；超過累進起點地價者，依左列規定累進課徵：
一、超過累進起點地價未達五倍者，就其超過部分課徵千分之十五。
二、超過累進起點地價五倍至十倍者，就其超過部分課徵千分之二十五。
三、超過累進起點地價十倍至十五倍者，就其超過部分課徵千分之三十五。
四、超過累進起點地價十五倍至二十倍者，就其超過部分課徵千分之四十五。
五、超過累進起點地價二十倍以上者，就其超過部分課徵千分之五十五。