The Enforcement Rules of the Land Tax Act Article 3
For the purpose of these Rules, the amount of land value tax, land value increment tax, agricultural land tax in-lieu cash payment, and concurrent rice acquisition upon taxation shall adopt the New Taiwan dollar as currency and be rounded to the whole dollar amount.Land value tax per annum per household with an amount payable less than one hundred dollars (NT$100) shall be exempted.Agricultural land tax per term per household with an amount payable less than one taxable dollar according to the tax registry compiled for the term shall be exempted.Land value increment tax with an amount payable less than one hundred dollars (NT$100) shall be exempted.
中文原文 土地稅法施行細則第3條
地價稅、土地增值稅、田賦代金稅及隨賦徵購稻穀價款均以新臺幣為單位，計算至元為止。
每年地價稅，每戶稅額在新臺幣一百元以下者，免予課徵。
每期田賦實際造單賦額，每戶未滿一賦元者，免予課徵。
土地增值稅稅額，在新臺幣一百元以下者，免予課徵。
每年地價稅，每戶稅額在新臺幣一百元以下者，免予課徵。
每期田賦實際造單賦額，每戶未滿一賦元者，免予課徵。
土地增值稅稅額，在新臺幣一百元以下者，免予課徵。