Land Tax Reduction and Exemption Regulations Article 20
The criteria for reduction or exemption of land value increment tax are as follows:1. and transferred by succession is fully exempted.2. Public land sold or lawfully donated by any level of government and private land transferred to any level of government by gift are fully exempted.3. Land requisitioned by the government is fully exempted.4. Land designated as reserved land for public facilities under urban planning that is transferred prior to requisition is fully exempted.5. Private land that is subject to government requisition is fully exempted, provided its title owner voluntarily sells the land to the government agency that requests the land at the compensated land value for requisitioned land.6. Land requisitioned under zone or section expropriation where the landowner receives cash for compensation or receives cash compensation because the area claimed by the landowner is smaller than the minimum building unit, or receives land in lieu of compensation as compensation is exempted from land value increment tax; the first-time transfer of land in lieu of compensation is entitled to 40% reduction of land value increment tax.7. The first-time transfer of reconsolidated land following reconsolidation is entitled to 40% reduction of land value increment tax, provided the land meets the following criteria and the transfer takes place after the implementation of the for the Equalization of Land Right Act on February 2, 1977:（1）Land in districts that had land value assignment or reassignment performed in 1964 and that the land was reconsolidated after said assignment or reassignment.（2）Land in districts that had land value assignment before 1964 according to then prevailing Land Act and land that did not have value assignment performed until after 1964, and that the land was reconsolidated after the first land value assignment took place.8. At the time of land consolidation, the land used for public facilities as required by law and land used for offsetting construction cost is exempted from land value increment tax. The preceding provision also applies in the case the owner of land in the consolidation zone receives cash compensation because the area claimed by the landowner is smaller than the minimum building unit.9. Generally and jointly owned land that is partitioned is exempted from land value increment tax, provided the value of land secured by each owner after the partition is equal to the original prorated value. Commonly owned land that is partitioned is also exempted from land value increment tax, provided the value of land secured by each owner after the partition is equal to that prior to partition.10. Merged land is exempted from land value increment tax, provided the value of land owned by respective co-owner is equal to that prior to merger.11. Land donated for the purpose of establishing social welfare enterprises or to lawfully established private school is exempted from land value increment tax, provided the donation meets the following requirements:（1）The donee is a NPJP;（2）Its articles of incorporation stipulates that upon dissolution, the remaining property of the NPJP will be transferred to the local government; and（3）The donor did not receive any interest in the donated land in any manner.
中文原文 土地稅減免規則第20條
土地增值稅之減免標準如下：
一、因繼承而移轉之土地，全免。
二、各級政府出售或依法贈與之公有土地，及受贈之私有土地，全免。
三、被徵收之土地，全免。
四、依都市計畫法指定之公共設施保留地尚未被徵收前之移轉，全免。
五、依法得徵收之私有土地，土地所有權人自願按徵收補償地價售與需地機關者，全免。
六、區段徵收之土地，以現金補償其地價者，及因領回抵價地不足最小建築單位面積而領取現金補償者，或以抵價地補償其地價者，全免。
領回抵價地後第一次移轉時，減徵百分之四十。
七、經重劃之土地，於重劃後第一次移轉時，減徵百分之四十。
但以下列土地，於中華民國六十六年二月二日平均地權條例公布施行後移轉者為限：
（一）在中華民國五十三年舉辦規定地價或重新規定地價之地區，於該次規定地價或重新規定地價以後辦理重劃之土地。
（二）在中華民國五十三年以前已依土地法規定辦理規定地價及在中華民國五十三年以後始舉辦規定地價之地區，於其第一次規定地價以後辦理重劃之土地。
八、土地重劃時土地所有權人依法應負擔之公共用地及抵費地，全免。
於重劃區內原土地所有權人應分配之土地因未達最小分配面積標準改領差額地價者，亦同。
九、分別共有土地分割後，各人所取得之土地價值與其分割前應有部分價值相等者，全免。
公同共有土地分割，各人所取得之土地價值與分割前相等者，亦同。
十、土地合併後，各共有人應有部分價值與其合併前之土地價值相等者，全免。
十一、私人捐贈供興辦社會福利事業或依法設立私立學校使用之土地，全免。
但以符合下列規定者為限：
（一）受贈人為財團法人。
（二）法人章程載明法人解散時，其賸餘財產歸屬當地地方政府所有。
（三）捐贈人未以任何方式取得所捐贈土地之利益。
一、因繼承而移轉之土地，全免。
二、各級政府出售或依法贈與之公有土地，及受贈之私有土地，全免。
三、被徵收之土地，全免。
四、依都市計畫法指定之公共設施保留地尚未被徵收前之移轉，全免。
五、依法得徵收之私有土地，土地所有權人自願按徵收補償地價售與需地機關者，全免。
六、區段徵收之土地，以現金補償其地價者，及因領回抵價地不足最小建築單位面積而領取現金補償者，或以抵價地補償其地價者，全免。
領回抵價地後第一次移轉時，減徵百分之四十。
七、經重劃之土地，於重劃後第一次移轉時，減徵百分之四十。
但以下列土地，於中華民國六十六年二月二日平均地權條例公布施行後移轉者為限：
（一）在中華民國五十三年舉辦規定地價或重新規定地價之地區，於該次規定地價或重新規定地價以後辦理重劃之土地。
（二）在中華民國五十三年以前已依土地法規定辦理規定地價及在中華民國五十三年以後始舉辦規定地價之地區，於其第一次規定地價以後辦理重劃之土地。
八、土地重劃時土地所有權人依法應負擔之公共用地及抵費地，全免。
於重劃區內原土地所有權人應分配之土地因未達最小分配面積標準改領差額地價者，亦同。
九、分別共有土地分割後，各人所取得之土地價值與其分割前應有部分價值相等者，全免。
公同共有土地分割，各人所取得之土地價值與分割前相等者，亦同。
十、土地合併後，各共有人應有部分價值與其合併前之土地價值相等者，全免。
十一、私人捐贈供興辦社會福利事業或依法設立私立學校使用之土地，全免。
但以符合下列規定者為限：
（一）受贈人為財團法人。
（二）法人章程載明法人解散時，其賸餘財產歸屬當地地方政府所有。
（三）捐贈人未以任何方式取得所捐贈土地之利益。