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A Lesson Summary-Unused Land Tax

Unused Land Tax

The Unused Land Tax is levied on a non-constructed land and the abandon constructed land which are located in the cities and the areas which are levied by the Unused Land Appraisal Committee (ULAC).The Unused Land Tax is paid by the owners.

The Tax Base is the market value of land within each cities and regions which is evaluated in square meter and levied by the ULAC by June 30th every year. The Unused Land Tax is imposed at the rate of 2% (two percents) on the tax base s sated in the article 30.

Since the introduction of property tax, if property tax is paid on a piece of land, then unused land tax no longer applies.

Example 1

Mr.A paid property tax ( for land) of $1,000 for year 2018.

Required

Will Mr.A pay unused land tax for year 2018 ?

Solution

Mr. A will not pay unused land tax because he paid property tax for land ready, so it is not double tax between property tax and unused land tax.


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