Don’t move all your household registration! If the land price tax is less than this condition, it may be 4 times more. If the tax is levied in November, don’t step on the wrong side.

If people who are already eligible for the preferential tax rate for self-occupied residential land need to move their household registration for employment or schooling, the original address must be registered by at least one of the land owner, spouse or immediate family member in order to continue to enjoy the preferential treatment.

The 115-year land price tax will be levied on November 1, and tax bills will be sent out in the near future. The Hsinchu City Taxation Bureau reminds the public that after receiving the tax bill, they should first confirm whether the taxpayer's name, taxable land lot, land number, number of transactions and applicable tax rate are correct before paying according to the limit. In addition, land value tax is calculated using the "general household system" and "progressive tax rate". Land value taxes held by the same land owner in the same county (city), regardless of the number of transactions, will be calculated together and a tax bill will be issued to remind taxpayers to pay attention to relevant information.

The tax bureau stated that the land price tax is calculated based on the total land price of all the land owned by the land owner in the same municipality or county (city). It is levied at a progressive tax rate (10‰ to 55‰) according to the level of the total land price. If the land meets the special tax rate or exemption conditions for land value tax, the land owner must submit an application 40 days before the land value tax is levied, that is, September 22. After review and approval, it will be applicable from the current year; for late applications, it will be applicable from the following year of application.

During the annual land value tax levy, people often ask why they receive multiple house tax bills for holding multiple properties, but only one land value tax bill. Is it missing? The tax bureau explained that it was not a missed payment, but that land value tax and housing tax were levied in different ways. The land price tax adopts the "collective household system". All land owned by land owners in the same county (city) will be consolidated and calculated, and only one tax bill will be issued. The house tax adopts the "household-based levy system". In principle, only one tax bill will be issued for each house.

The tax bureau reminds people who are already eligible for the preferential tax rate (2‰) for self-occupied residential land. If they need to move their household registration for employment or school, the original address must be registered by at least one of the land owner, spouse or immediate family member in order to continue to enjoy the preferential treatment. If the whole household moves out, even if it actually lives in the original address, it is not eligible and will be levied according to the general land tax rate (10‰ to 55‰), and the tax amount may increase by at least 4 times. People must make careful assessments before moving their household registration to protect their own rights and interests.