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1.The title owner may apply for this privileged land value increment tax rate only once in his/her lifetime.
2.The parcel of land in question must not have been rented or used for business purposes in the last one full year before transfer.
3.Any buildings on the land property are currently registered under the name of title owner him/herself or his/her spouse or lineal relatives and occupied by any one of them with household registration.

Only when a title owner meets the aforementioned conditions is he/he eligible for the privileged land value incremental tax rate for self-use residential land.
Because the transfer is bestowed and not a sale and the taxpayer is the gift receiver, he/she will not be eligible for the self-used residential land value increment tax rate.
Yes, the land value increment will be imposed on the original landowners.
The House Tax should be paid once a year. The tax period is from May 1 to May 31every year. The exact rates enforced in Tainan City are listed as follows:

1.Houses for residential purposes by the owner or leased for public welfare purposes by a landlord registered with the local government as a charity, the applicable tax rate is 1.2%.
2.Houses for other houses used for residential purposes, the applicable tax rate is 1.5%.
3.Houses for business, private hospitals, private clinics or professional office, the applicable tax rate is 3%.
4.Houses for the premises of a non-profit civil organizations, the applicable tax rate is 2%.
If the application of the change of house use is before the fifteenth of the said month, the new tax rate will be applied from the same month. Applications after the sixteenth of the said month will be taxed at the new rate from the following month.
Only if the residence is worth less than 100,000 NT dollars can it be exempted from housing tax. The age of the house is irrelevant in deciding whether house tax needs to be paid or not.
As long as you attach a copy of your household registration and motor license, and fill out the application form, your self-use underground parking lot can be exempted from house tax.
The house tax was levied according to the current value of the house and the actual use purpose of the house, and taxed at different rates based on the purposes for which the houses were used. So in this case, the first floor is taxed at the business rate 3% and the others are levied at the residential rate 1.2% based on the current value of the house.

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