Land Tax Act Article 39

Expropriated land is exempt from land value increment tax; the same applies to private land that can be legally expropriated and is voluntarily sold by the landowner to the person who needs to use the land.For transfers of land reserved for public facilities under urban planning before expropriation, the first paragraph's provisions apply, exempting the land from land value increment tax. However, if the land is re-designated from reserved for public facilities and then transferred, the original land value prior to the first exemption or the most recent declared transfer value assessed for land value increment tax shall be used to calculate the total amount of value increment for the land value increment tax.For non-urban land having been developed or designated for public facilities use and legally zoned for the purpose by the person who need to use the land, the transfer of the land before expropriation may apply the first paragraph's provisions, exempting the land from land value increment tax upon proof provided by the person. However, if the land is re-designated for non-public facilities use and then transferred, the original land value prior to the first exemption or the most recent declared transfer value assessed for land value increment tax shall be used to calculate the total amount of value increment for the land value increment tax.The procedures for issuing the proof and other necessary matters shall be determined by the MOF in conjunction with relevant authorities.The provisions of the third paragraph shall apply to cases where the tax has not been levied or the assessment of tax has not been finalized at the time of the implementation of the amendments to this Act on May 21, 2021.