PolicyOctober 23, 20261 min readAI translation

Those Who Used 'Once in a Lifetime' Can Still Be Taxed at 10% on Land Value Increment; 'One Home for Life' Requires 5 Conditions

The Hsinchu County Government Tax Bureau explains that people who have already used up their 'once-in-a-lifetime' opportunity can still qualify for the 10% tax rate when they later sell owner-occupied residential land, as long as all conditions are met.

In three sentences

The Hsinchu County Government Tax Bureau said that people who have used 'once in a lifetime' can still be taxed at 10% on land value increment when they sell owner-occupied residential land again, if they meet the conditions.
'One home for life' can be applied repeatedly with no limit on the number of times, but all 5 conditions must be met.
The land area thresholds for 'one home for life' are within 150 square meters for urban land and within 350 square meters for non-urban land.

The owner-occupied residence preference for the land value increment tax is not limited to 'once in a lifetime.' People who have already used up that opportunity and later sell a home that meets the 'one home for life' rules are likewise taxed at 10%, under Article 34, Paragraph 5 of the Land Tax Act.

The Tax Bureau explained that this preference has no limit on the number of times it can be used, but the review is stricter than for 'once in a lifetime,' and all 5 conditions are required. The first concerns area: only urban land of up to 150 square meters, or non-urban land of up to 350 square meters, that is sold receives the preference.

The second concerns the homes held: at the time of the sale, the owner, spouse and minor children may not own any other home besides this owner-occupied residence. The third concerns holding period: before the sale, the owner must have held the land for at least 6 years.

The fourth concerns household registration: before the sale, the owner, spouse or minor children must have had household registration on this land and must have held this owner-occupied residence for 6 consecutive full years. The fifth concerns use: within 5 years before the sale, it may not have been used for business or rented out.

The Tax Bureau said this system is meant to look after ordinary families made up of a married couple and minor children, so that they bear somewhat less tax when changing homes.

What it means for you

People who have already used 'once in a lifetime' and plan to change homes can check, before selling, the area, the homes held, the holding period, the household registration and the use of the property, item by item. If it was used for business or rented out within 5 years before the sale, the fifth condition is not met. Whether the preference actually applies can be asked of the Hsinchu County Government Tax Bureau.

Quick quiz

2 questions; pick an answer to see the explanation

For people who have already used 'once in a lifetime,' what is the rule on the number of times the 10% rate under 'one home for life' can be applied?
According to the conditions listed by the Hsinchu County Government Tax Bureau, within how long before the sale may the owner-occupied residence not be used for business or rented out?

Image cards

6 cards. Tap to enlarge; save and share with friends

Enjoy the 10% land value increment tax again with 'one home for life.' After using 'once in a lifetime,' can you still be taxed at 10% on land value increment when selling an owner-occupied residence again?
This set of cards sets out the 5 requirements of 'one home for life,'
so you can check them one by one before selling a home. — Card 1

What happened?: Having used 'once in a lifetime,' you can still use 'one home for life.' Hsinchu County Tax Bureau: if conditions are met, land value increment tax is still charged at 10%; there is no limit on the number of times 'one home for life' can be applied; but the review is stricter than for 'once in a lifetime,' and all 5 requirements must be met; the Tax Bureau said the policy looks after the housing needs of married couples and minor children — Card 2

First 3 requirements: area, homes, holding period. The portion within 150 square meters of urban land qualifies; the portion within 350 square meters of non-urban land qualifies; the owner, spouse and minor children own no other home; the land has been held for at least 6 years before the sale — Card 3

Last 2 requirements: household registration and use. The owner, spouse or minor children have household registration on the land; and have held the owner-occupied residence for 6 consecutive full years; within 5 years before the sale, it was not used for business or rented out — Card 4

What you need to check yourself: confirm the application and eligibility first. The application must note owner-occupied residence on the land current value declaration form; or be filed late before the payment deadline on the tax payment notice expires; if overdue, the preferential tax rate cannot apply; whether it actually applies can be asked of the Hsinchu County Government Tax Bureau — Card 5

Questions to ask before selling a home: 1. I have used 'once in a lifetime'; does this sale meet the 5 requirements of 'one home for life'? 2. For my land area, holding period and years of household registration, which documents should I use to confirm? 3. At what point in time and in what way should I note owner-occupied residence for this application? Whether it actually applies is subject to the tax authority's review. — Card 6

Original：高雄市政府財政局 · We only post summaries and key points. Read the original for the full story.

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