Tax Benefits for Agricultural Land

2021-11-01

Taiwan’s land taxes consist of agricultural tax (suspended as of 1987) and land value tax.

The agricultural tax, according to the laws, mainly applies to agricultural land, which includes non-urban land, urban land in agricultural zones, or the land in conservation zones, and land

  1. used for farming, fishery, forestry, animal feeding and breeding, cattle raising or conservation purposes,

  2. used for farmhouses, animal feeding and breeding grounds, warehousing facilities, grain drying, commodity gathering, farming roads, irrigation/draining, or other purposes not to be separated from agricultural operations, or

  3. used for agricultural purposes such as warehouses, freezers, equipment center, silkworm breeding, commodity gathering or inspection on the land supplied by farmers’ groups or cooperative farms.

Agricultural purposes shall mean agricultural land used for farming, forestry, feeding and breeding, cattle raising, conservation, or facilities/farmhouses installation; provided that such agricultural use shall be deemed to have continued without interruption in the event of a temporary suspension in the use as permitted by the law or due to non-controllable event.

However, the urban land, as listed below, can still be taxed as agricultural land if it continues being used for agricultural purposes after being changed into non-agricultural land from agricultural land later:

  1. Public facilities used for agricultural purposes before completion;

  2. Construction Restricted areas used for agricultural purposes;
    However, both of the above shall apply only when the land is used as self-farming land or the leased farming land according to the 375 Rental Reduction Statute.

  3. Construction prohibited areas used for agricultural purposes; and

  4. Land reserved for public facilities used for agricultural purposes.

In addition, the agricultural tax may also apply when the green energy facilities (using solar, wind or non-underground water energies) are installed after obtaining government’s use permit and energy authority’s approval, and that such land use complies with the agricultural purposes allowed by law.

As a reminder, in the case where the agricultural use of the land, and for which the agricultural tax applies, is changed to non-agricultural use, a report about the change is required to be filed with the tax authority to change the taxation status from agricultural tax to land value tax. Failure to do so may result in tax restitution and administrative fines. Please check with the tax authorities in case of any further question.
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