Land value tax is paid annually from November 1 to November 30, and the same period applies for 2026 (ROC year 115). To qualify for the preferential 2‰ (0.2%) self-use residential land tax rate, applications must be submitted by September 22 each year; applications submitted after the deadline take effect starting the following year, meaning applying after September 22, 2026 (115) will only take effect from 2027 (116). If you have not received a tax bill, you must still request a reissued bill or look up and pay taxes online before November 30; overdue payments incur a 1% late payment surcharge for every 3 days past due.
Reminder: The taxpayer of record for land value tax is determined by ownership listed in the land register on August 31 each year. Private contractual agreements between buyer and seller regarding tax allocation do not alter the designated recipient of the statutory tax bill. This article uses Taipei City and New Taipei City as illustrative examples; actual deadlines, payment channels, and tax amounts across all municipalities follow the latest official announcements and tax notices from the local tax authority where the land is located.
2026 (115) Land Value Tax Schedule at a Glance
Land value tax is levied only once per year. Under Article 40 of the Land Tax Act (土地稅法), August 31 of each year serves as the statutory taxpayer determination date, and current-year land value tax is levied in a single collection within one month starting November 1. The Taipei City Revenue Service levy announcement dated September 9, 2026 (115) outlines the statutory dates in the table below.
| Item | Date or Regulation | Legal Basis |
|---|
| Taxpayer determination baseline date | August 31 each year (determined by owner of record in land register on that day) | Land Tax Act Article 40 |
| Special rate and reduction application deadline | 40 days prior to commencement of levy, namely September 22; late applications apply starting following year | Land Tax Act Article 41 |
| 2026 (115) payment period | November 1, 2026 (115) to November 30, 2026 (115) | Taipei City Revenue Service 115 Land Value Tax Collection Announcement |
| Tax assessment period | January 1, 2026 (115) to December 31, 2026 (115) | Same as above |
| Overdue payment surcharge | Every 3 days overdue adds a 1% surcharge on delinquent amount, capped at 10%; overdue past 30 days is forwarded for compulsory execution | Tax Collection Act Article 20, Taipei City Revenue Service instructions |
Taipei City Revenue Service explains that land value tax is consolidated across all parcels owned within the municipality, so each land owner in Taipei City receives only one tax bill regardless of how many parcels they own. New Taipei City Revenue Service announces that multiple payment channels are available from receipt until December 3 (12/3), among which ATM transfers are accessible starting October 27 (10/27); however, because the official statutory collection period remains November 1 to November 30, this article recommends observing November 30 as the firm deadline without delaying.
Conditions Required for 2‰ Self-Use Residential Land Rate
The standard baseline rate for general land value tax is 10‰; when the total assessed land value exceeds the progressive starting land value, excess portions are taxed progressively from 15‰ to 55‰ (Land Tax Act Article 16). The progressive starting land value for Taipei City in 2026 (115) is NT$43,957,000. In contrast, self-use residential land is taxed at a flat 2‰ (Article 17); the general land baseline rate of 10‰ is 5 times (5x) higher. To qualify for 2‰, all the following conditions must be met:
- Household registration: The land ownership holder, spouse, or lineal relative has completed household registration at the property (Article 9). For move-in documentation, see household registration move-in procedures.
- No lease, no business: The residence upon the land is not leased out or used for business operations (Article 9).
- Building ownership: The building on the land belongs to the land ownership holder, spouse, or lineal relative (Enforcement Rules of the Land Tax Act Article 4).
- Area ceilings: Within 3 ares (300 square meters) for urban land, and within 7 ares (700 square meters) for non-urban land (Article 17, Paragraph 3).
- Single location limit: The land ownership holder, spouse, and minor dependent relatives may claim the self-use residential tax rate for only one location (Article 17, Paragraph 3).
| Comparison | Self-Use Residential Land | General Land |
|---|
| Tax rate | 2‰ | Basic rate 10‰; progressive rates 15‰ to 55‰ on portions exceeding starting land value |
| Application required | Yes, by September 22; no annual renewal needed if already approved and use unchanged | No application required |
| Taipei City 2026 (115) formula | Taxable land value × 2‰ | Bracket 1: NT$43,957,000 and below × 10‰ |
Note that land value tax is separate from house tax (which is levied in May); for house tax self-use criteria, see House Tax 2.0 self-use rate rules.
How to Apply and What to Prepare
Under Article 11 of the Enforcement Rules of the Land Tax Act, applying for the self-use residential land rate requires submitting an application form accompanied by building improvement proof documents to the competent tax collection authority. Channels outlined by the Taipei City Revenue Service include:
- Online application: TaipeiPASS, Ministry of Finance eTax Portal, or the local tax online filing system.
- In person over the counter: Apply at the tax revenue branch where the property is located.
Land previously approved where usage remains unchanged does not require annual reapplication (Land Tax Act Article 41). Conversely, if the property is rented out, converted to commercial use, or all household registrations are moved out, Article 41, Paragraph 2 mandates immediate reporting to the tax authority. Taxpayers intending to apply for 2027 (116) must submit before September 22, 2027 (116).
Payment Channels Available Before November 30
Compiled from Taipei City Revenue Service 2026 (115) collection notices and press releases:
| Channel | Description |
|---|
| Financial institutions over the counter | Bring tax payment bill to authorized financial institutions (post offices do not collect) |
| Convenience stores | Amounts up to NT$30,000 (3) payable at 統一, 全家, 萊爾富, and OK; tax bills may also be queried and printed at multimedia kiosks and paid at cashier |
| Mobile payment | Scan the QR-Code on tax bill (marked TWQR), or scan the three-segment barcode via eFCS tax payment partner apps or TaipeiPASS App |
| Online tax query and payment | Log in to Local Tax Online Filing website (net.tax.nat.gov.tw) using Citizen Digital Certificate, business/financial certificate, registered National Health Insurance (NHI) card and password, or mobile Citizen Digital Certificate |
| Credit card | Voice hotline 412-1366, service code 166#; or online via the internet tax payment service website (paytax.nat.gov.tw) |
| Bank transfer | ATM transfer, chip ATM card internet transfer, demand deposit account transfer, or pre-arranged designated account transfer |
To use certificates for online payments, see how to apply and renew Citizen Digital Certificates.
Missing Bills, Inability to Pay, and Disputing Tax Amounts
- Missing or lost tax bills: Apply for a replacement bill at the tax authority or branch before the payment deadline, or log in to the Local Tax Online Filing system to query and pay online.
- Financial difficulty: Taipei City Revenue Service announces that taxpayers experiencing objective financial hardship who cannot pay on time may apply for installment payments at branch offices during the payment period.
- Disputing tax assessments: File an application for administrative review within 30 days starting from the day following expiration of the payment period.
- Late payments: Taipei City announces that within 30 days after payment deadlines expire, delinquent tax bills incurring late payment surcharges can be paid online via credit card, chip ATM card, or demand savings accounts on paytax.nat.gov.tw (excluding convenience stores and financial institutions).
Frequently Asked Questions
If I only move my household registration in late September, can I use the 2‰ rate for 2026 (115)?
No. Taipei City Revenue Service explains that household registration for self, spouse, or lineal relative must be completed and applied for by September 22. Under Article 41 of the Land Tax Act, late applications take effect the following year, which is 2027 (116).
If I already have the self-use residential rate, do I need to reapply every year?
No. Once approved, no reapplication is required as long as usage does not change. However, if the property is rented, used for business, or all household members move out, you must proactively declare it to the tax office.
If I bought a house in August, who pays this year's land value tax?
Liability depends entirely on who is recorded as the owner in the land register on August 31. Even if ownership changes in September, the August 31 owner receives the bill; private contract apportionment does not bind the government.
Can I claim the 2‰ self-use rate if my property is leased to social housing?
Yes. Under the Housing Act, land approved for public interest leasing or social housing sublease and entrustment management qualifies for the 2‰ rate; confirmation is subject to verification by the local tax revenue office.
Last updated: 2026-11-01
This article was compiled by SOSfix editors from public information for general reference only; for specific tax inquiries, consult the local tax authority where your land is located (Taipei City Revenue Service at 02-2394-9211 or New Taipei City Revenue Service), or call toll-free national and local tax hotline 0800-000-321.
Sources
- Taipei City Revenue Service: 115 Land Value Tax Collection Portal with announcement PDF (issued 115-09-09, verified 2026-10-31) (in Chinese): payment period 11/1–11/30, tax period, 8/31 baseline, progressive starting land value NT$43,957,000, 2‰ self-use rate, payment channels, installments, administrative review, online delinquent payment.
- Taipei City Revenue Service: Multiple convenient payment channels for land value tax (issued 115-10-28, verified 2026-10-31) (in Chinese): bill mailing, one bill per owner, QR-Code, eFCS and TaipeiPASS, convenience stores under NT$30,000 (3), post office exclusion, 0800-000-321.
- Ministry of Finance eTax Portal reprinting Taipei City Revenue Service: Deadline for 2‰ self-use rate September 22 (updated 115-09-03, verified 2026-10-31) (in Chinese): move registration and apply before 9/22, applies 116 for late applications, online channels (TaipeiPASS, eTax, local tax filing).
- Ministry of Finance eTax Portal reprinting New Taipei City Revenue Service: Land value tax self-use rate deadline 9/22 (updated 115-08-25, verified 2026-10-31) (in Chinese): 3 criteria, single location limit, adult lineal relative exceptions, vacant homes and commercial reassessment, social housing reapplication.
- Ministry of Finance eTax Portal reprinting New Taipei City Revenue Service: Payment channels (updated 115-10-22, verified 2026-10-31) (in Chinese): collection period 11/1–11/30, diverse channels until 12/3, ATM 10/27–12/3 exempt from NT$30,000 (3) limit.
- Ministry of Finance eTax Portal reprinting New Taipei City Revenue Service: August 31 baseline date (updated 115-08-24, verified 2026-10-31) (in Chinese): ownership transfers before and after 8/31, foreclosure certificate date, private contracts not altering taxpayer liability.
- Laws and Regulations Database: Land Tax Act (amended 114-01-24, verified 2026-10-31) (in Chinese): Article 9 self-use land definition, Article 16 progressive rates, Article 17 2‰ rate and area limits, Article 40 levy baseline date, Article 41 application deadline, Article 53 late payment surcharge.
- Laws and Regulations Database: Enforcement Rules of the Land Tax Act (amended 110-09-23, verified 2026-10-31) (in Chinese): Article 4 building ownership, Article 11 application forms and required documents.
- Ministry of Finance eTax Portal reprinting Taipei City Revenue Service: 114 land value tax deadline December 1 (updated 114-11-24, verified 2026-10-31) (in Chinese): 1% surcharge per 3 days up to 10%, referral for compulsory execution.
- Laws and Regulations Database: Tax Collection Act (amended 110-12-17, verified 2026-10-31) (in Chinese): Article 20 late payment surcharge rules (1% per 3 days up to 10%, compulsory execution after 30 days).
Related reading: Consolidated Real Estate Tax: Holding Periods and Rates · Land Value Increment Tax: Once in a Lifetime 10% Rate · Replacement Home Tax Refund: Land and Income Tax Rules
