FINANCE · TAIWAN LAND TAX
Taiwan land value increment tax calculator
Estimate Taiwan land value increment tax from the declared transfer value, previous transfer value adjusted by the tax-use CPI index, holding period, area and ownership share.
Local calculation · estimate onlyOFFICIAL LAND DATA
Look up the latest announced land value by parcel
Choose the county/city, district and land section, then enter the parcel number. AmpCub matches the parcel locally and fills the current announced land value below.
Loading the official land-section index…
Privacy: the browser sends only the county/city code and land-section code to the official MOI API. Your full parcel number is matched locally and is not sent to AmpCub, URLs, Web Storage or Analytics. If the official API is unavailable, you can still enter the value manually below.
Self-use estimates automatically apply the statutory area cap selected above: once-in-a-lifetime uses 300 m² for urban land or 700 m² for non-urban land; one-home uses 150 m² or 350 m². Excess transferred area is estimated at the general-land rate.
Calculation formula and assumptions
Land-value increment = current transfer value total − CPI-adjusted previous transfer value − eligible improvement costs. Appreciation multiple = increment ÷ CPI-adjusted previous value.
- General land uses three progressive levels: 20%, 30% and 40%, with statutory long-holding reductions on the portion above the minimum rate after more than 20, 30 or 40 years.
- The CPI field can be auto-filled from the latest DGBAS tax-use table according to the previous transfer month. The displayed official data period identifies which monthly table was fetched.
- The official calculator treats a CPI index below 100% as 100%.
- If only part of the transferred area qualifies for the self-use area cap, this estimate apportions values and improvement costs proportionally by area. The tax authority's assessment controls.