:::Skip to main content
Home Site Map 中文版 Contact US FAQs Bilingual Glossary RSS
  • font size
    A A A
font size small icon font size medium icon font size large icon Share information to Facebook Forwarding information by email Pop-up print setting
Establishment of the right of superficies

The superficies created for non-public-use national land are sold through tendering according to the Operation Directions for Establishment of Superficies on Non-Public Use Land amended and promulgated by the Ministry of Finance on August 22, 2022. The Establishment of the Right of Superficies for Non-Public-Use National Land Review Committee will set the conditions of the invitation to tender for the sales of such superficies through tendering after assessing the duration, royalty base price, and land rent standard according to the following regulations:

1.  Duration: Maximum 70 years.

2.  Royalty: 30-70% of the land’s market price.

3.  Land rent: 1-5% of annual interest on the declared land value, including two sections: adjustment by declared land value (the annual interest must not be lower than the tax rate based on which the land tax of the national land is levied at the time of assessment) and adjustment not by declared land value. When the land rent is lower than the land tax payable by law, the land rent will be charged at the amount of the land tax.

Release date:2022-09-28 Last updated:2022-09-28