Heritage Tax Exemption

---
type: Skill
name: heritage-tax-exemption
description: "This skill should be used when assessing tax benefits for cultural heritage, specifically the exemptions from land value tax and house tax for historic buildings, monuments, and memorial buildings according to the Cultural Heritage Preservation Act."
license: CC-BY-SA-4.0
compatibility: claude-code,opencode,agent-skills
metadata:
  audience: architects
  region: taiwan
  class: C
---

# Heritage Tax Exemptions (稅賦減免)

This skill outlines the tax exemption benefits provided to owners of privately-owned cultural heritage properties in Taiwan, encouraging the preservation and maintenance of these historical assets.

## 1. Regulatory Basis

The primary legal foundation is the **Cultural Heritage Preservation Act (Article 99)**, which explicitly grants tax exemptions to specific categories of cultural heritage.

## 2. Eligible Heritage Categories

The following legally designated or registered cultural heritage categories are eligible for exemption from **Land Value Tax (地價稅)** and **House Tax (房屋稅)**:
- Monuments (古蹟)
- Historic Buildings (歷史建築)
- Memorial Buildings (紀念建築)
- Groups of Timber Buildings / Settlements (聚落建築群)

## 3. Application Process

1. **Obtain Proof of Designation**: The owner must possess the official designation or registration document issued by the local cultural affairs authority.
2. **Submit Application**: Apply to the local Revenue Service Office (稅捐稽徵處) with the proof of designation to officially register for the tax exemptions.
3. **Assessment**: The tax authority will process the exemption starting from the tax period in which the property was designated.

## 4. MCP Integration

Use these tools to search for related tax regulations or specific official interpretations:

```python
# Search for official interpretations regarding heritage tax exemptions
taiwan-building-code_search_building_interpretations(query="文化資產 免徵房屋稅")
```

---