To estimate the Land Value Increment Tax

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Comments:
This form runs according to The Land Tax Act, The Enforcement Rules of The Land Tax Act, The Equalization of Land Rights Act and The Enforcement Rules of The Equalization of Land Rights Act. It doesn’t include the condition that the tax should be decreased or exempted. The actual tax should be according to the amount which is calculated by the Revenue Service.

If you held land more than 20 years, please connect http://www.kctax.gov.tw/online/o_13.html

To estimate the Land Value Increment Tax automatically.(Only for the lots in the city )


Declaring the current transfer value	NT$/m²
The present value declared in the previous transfer, or an original Decreed Land Value	NT$/m² (To inquire from the copy of land register or the Land Administration telex information combining system)
The consumer price index	/100 To inquire the consumer price index
Lot area	m²
The right of transfer or Dien	Numerator：
The right of transfer or Dien	/Denominator：
The Land Value Increment Tax of self-used residential land	NT$
The Land Value Increment Tax of general land	NT$
	The discount for holding more than 20 years is not included in the result.

The formula of the Land Value Increment Tax

Land Value Increment Tax =	Total amount of Land Value Increment ＊ The Land Value Increment Tax rate - Accumulated difference
Total amount of Land Value Increment =	Declaring the current transfer value - The present value declared in the previous transfer, or an original Decreed Land Value ＊ The latest consumer price index for the Taiwan region / 100- (The cost of land improvements + The development surcharge already paid + The cost of land rezoning)
The Land Value Increment Tax of self-used residential land =	Total amount of Land Value Increment *10%

The Land Value Increment Tax of general land

Class 1：	Amount of tax to be levied =Total amount of Land Value Increment 【Less than 100% of the originally set land price or the reported value of last transfer (adjusted per general consumer price indices of Taiwan Area)】× Tax rate (20%)
Class 2：	Amount of tax to be levied =Total amount of Land Value Increment 【More than 100% but less than 200% of the originally set land price or the reported value of last transfer (adjusted per general consumer price indices of Taiwan Area)】×【Tax rate (30%) –[ (30% - 20%) × Reduction rate ]】– Accumulated difference 【 The originally set land price or former transfer value（ adjusted per general consumer price indices of Taiwan Area） × A】 Note: Owner held land less than 20 years, no reduction rate, A=0.10. 　　 Owner held Land longer than 20 years, reduction rate is 20% and A=0.08 　　 Owner held land longer than 30 years, reduction rate is 30% and A=0.07 　　 Owner held land longer than 40 years, reduction rate is 40% and A=0.06
Class 3：	Amount of tax to be levied =Total amount of Land Value Increment 【More than 200% of the originally set land price or the reported value of last transfer (adjusted per general consumer price indices of Taiwan Area)】 × 【Tax rate (40%) –[ (40% - 20%) × Reduction rate] 】– Accumulated difference 【 The originally set land price or former transfer value（ adjusted per general consumer price indices of Taiwan Area ）× B】 Note: Owner held land less than 20 years, no reduction rate, B=0.30. 　　 Owner held land longer than 20 years, reduction rate is 20% and B=0.24 　　 Owner held land longer than 30 years, reduction rate is 30% and B=0.21 　　 Owner held land longer than 40 years, reduction rate is 40% and B=0.18