Application for Self-use Residential Land Value Tax Rate
（Please Filing before September 22, if not within a specified time limit it will be applicable
from the next year）
I myself owned all the listed land, which are self-use residential land and has finished the
household registration without rental or business use.
Required document:
1.Copy of the household registration certificate, including the person himself/herself, the spouse,
and minor dependents, if the listed land are for lineal relatives to establish household registration
please submit the copy of the household registration certificate of the person who established the
household registration. If the husband and wife established different household registration, please
submit the copy of the household registration certificate for both sides.
2.Improved building certificate:
(1) A copy of the ownership certificate, copy of the building usage license or building survey result
drawing.
(2) If the house finished construction before April 29, 1988 and without any of the above
documents, please fill the location of site declaration.
3. If there is anyone other than the relative within the third degree and without lease, please fill the
landowner without lease declaration and established person without lease declaration.
4. Use of the land
Location of the Land
Land Range Share Location of the Actual area in use
Townsh Secti Sub- Plot Area
ip, City, on secti No.
(m2)
District
on
of
right
Area house (including
2
village)
(m )
Room
, □ 1.Whole building is primary and
Fl., No.
without rental or business use.
Alley, □ 2.There are
floors in this
Lane,
house and
floor is for
□business: name:
Section,
Rd./St.,
area:
m2
□rental: area:
m2
Village,
Township □ 3. The house on the share of land
/City/District
is for
self-use:
m2
business:
m2
rental:
m2
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5. Established information for the Landowner and the spouse, and minor dependents: (Don’t fill if
submit the copy of the household registration certificate)
Item
Name
Landowner
ID No.
Date of Address of his/her household
birth registration (including village)
Room
,
Fl., No.
,
Alley,
Lane,
Section,
Rd./St.,
Village,
Township/City/District
Spouse
Room
,
Fl., No.
,
Alley,
Section,
Lane,
Rd./St.,
Village,
Township/City/District
Prefix
Minor
dependents
Room
,
Fl., No.
,
Alley,
Lane,
Section,
Rd./St.,
Village,
Township/City/District
Room
,
Fl., No.
,
Alley,
Lane,
Section,
Rd./St.,
Village,
Township/City/District
The person in the
household
(prefix)
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Room
,
Fl., No.
Alley,
Lane,
Section,
Rd./St.,
Village,
Township/City/District
,
6.Originally approved to enjoy primary residential land tax rate, and now is willing to give up and
change to be at normal tax rate. (Need not to fill if no such condition)
□ Principal □ Spouse ( name:
) □ Minor dependents.
All the land located at
county/city
subsection
plot no.
township/city/district
section
7. The landowner who has two or more self-use residential lands fills this item.
□ Principal □ Spouse ( name:
) □ Minor dependents.
All the land located at
county/city
subsection
plot no.
township/city/district
section
has already enjoyed primary residential land tax rate, but the land is for establishing household
registration of the following relatives :
□ Principal □ Lineal relatives □ Children over 20 □ Spouse and minor dependents
relatives supported by him
8. Above-mentioned houses are for
use, and now alter to be residential use, please
change to collect house tax by residential tax rate in the mean time.
To
Local Tax Bureau,
County/City
Owner’s name:
(Signature/Seal)
ID C or the Tax Code Number of Withholding Agencies: □□□□□□□□□□
Telephone Number:
Address:
Filing date:
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yyyy/mm/dd
Description
1. The term “self-use residential land” herein means residential land under which the landowner or
his/her spouse and/or relatives of direct lineage have their household registration and such land
is not rented or used for business purpose. A landowner, his/her spouse, and his/her minor
dependents may be eligible for the tax rate described in the first paragraph hereof for one parcel
of land used for the purpose of self-use residence. (Article 9 and Article 17, Land Tax Act)
2. The self-use residential land apply to special tax rates, the landowner shall apply for the
application of special tax rate at least forty days (Sep. 22) before the collection starting date
each year (period); applications made past the aforesaid deadline will have special rate applied
starting the following year. For land that has been approved for application of special rate, no
application is required for subsequent years provided the use of land stays unchanged.
Landowner shall report to the competent tax authority immediately when the condition for the
application of special tax rate ceases to exist. (Article 41, Land Tax Act)
3. The land obtains to succession or bestowed to a spouse, the new landowner shall apply after
registration.
The land value tax on self-use residential land in following conditions shall be subject to 2‰ tax
rate:
(1) The portion of urban land less than three acres in area.
(2) The portion of non-urban land less than seven acres in area. (Article 17,Land tax Act)
4. The self-use residential land as referred to under Article 9 of this Act is limited to those on
which the buildings/improvements are owned by the landowners themselves or by their spouse
or lineal relatives. (Article 4, the Enforcement Rules of the Land Tax Act)
5. For applying for eligibility of self-use residential land special rate on land value tax, landowners
shall submit a completed application form along with a copy of household registration
certificate and the buildings/improvement certificate to the competent taxation authority for
approval. (Article 11, the Enforcement Rules of the Land Tax Act)
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