Taiwan's Ministry of Finance has issued a notice on the payment period for land value tax in 2025. Land value tax is payable by both natural and legal persons. For land in general, the tax is levied at progressive rates ranging from 1.0% to 5.5%. Certain special flat rates also apply, including a rate of 0.2% for self-used residential land, 0.6% for land reserved for public facilities, and 1.0…