Taxpayers are reminded to complete payment of the 2021 land value tax by the November 30 deadline


Taxation Administration, Ministry of Finance, indicates that the statutory payment period for the 2021 land value tax is from November 1 to November 30, so taxpayers shall pay the tax by November 30, 2021. Taxpayers who have lost or failed to receive the payment notices may apply for re-issuance with the tax collection authorities under the local government in the same district where the land is located.

According to Article 20 of the Tax Collection Act, the taxpayer is subject to delinquency charge for his/her/its failure to pay the tax before the deadline, a delinquency charge in an amount equal to one percent of the amount of the tax shall be charged for every two days of delay. Where the period of delay exceeds thirty days, the case shall be referred for compulsory execution.

Taxation Administration reminds taxpayers to complete payment by the deadline as stated in the payment notice. Taxpayers may pay the tax via different ways, such as convenience stores, transfer through automatic teller machines (ATMs), on the website https://paytax.nat.gov.tw/, or with mobile devices by downloading “Mobile Payment Provider Tax Payment App” and scanning the QR-Code on the tax notice. For those who use designated account transfer, shall make sure that the balance of the designated deposit account can cover the payment.


Taxpayers who are unable to complete the payment within the statutory payment period due to the impact of the COVID-19 pandemic may apply for a deferral or installment payments with the tax collection authority. For further information about how to apply, please visit the “Measures to COVID-19” on the Ministry of Finance’s official website (https://www.mof.gov.tw/Eng/htmlList/6637), or dial toll-free number 0800-000-321 for inquiring.

Press Release Contact: Miss Tseng, Section Chief
Phone: 02-2322-8145

Reference URL:https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=4eb0b6e744434d9dbd4c9dbfe8793818