Land Tax Act Article 16
The basic rate of land value tax is 1%. If the total land value of the landowner does not exceed the starting cumulative value (SCV) of the municipality or county (city) where the land is located, the land value tax will be levied at the basic rate; if the total land value exceeds the SCV, it will be levied progressively according to the following provisions:1. For the portion exceeding the SCV but not exceeding five times that amount, a rate of 1.5% is applied to the excess.2. For the portion exceeding five times but not exceeding ten times the SCV, a rate of 2.5% is applied to the excess.3. For the portion exceeding ten times but not exceeding fifteen times the SCV, a rate of 3.5% is applied to the excess.4. For the portion exceeding fifteen times but not exceeding twenty times the SCV, a rate of 4.5% is applied to the excess.5. For the portion exceeding twenty times the SCV, a rate of 5.5% is applied to the excess.The SCV referred to in the preceding paragraph shall be based on the average land value of seven acres of land in each municipality and county (city). But it does not include industrial land, mining land, agricultural land and tax-exempt land.
中文原文 土地稅法第16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。
前項所稱累進起點地價，以各該直轄市或縣（市）土地七公畝之平均地價為準。
但不包括工業用地、礦業用地、農業用地及免稅土地在內。
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。
前項所稱累進起點地價，以各該直轄市或縣（市）土地七公畝之平均地價為準。
但不包括工業用地、礦業用地、農業用地及免稅土地在內。