Pingtung County offers tax relief for flood damage victims

Residents in Pingtung County, Taiwan, can apply for tax relief following recent heavy rains that caused property damage. The Pingtung County Government's Tax Bureau announced that individuals whose homes, land, vehicles, or business equipment were affected by the natural disaster may be eligible for local tax reductions or exemptions.

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Natural disasters cause property damage, local tax relief measures can be used to reduce post-disaster burdens.

The bureau detailed specific relief measures. For property tax, homes damaged by 30% to 50% can receive a 50% reduction for one year, while damage exceeding 50% may lead to a full exemption. Land that becomes unusable due to flooding, landslides, or other natural disaster impacts can be exempted from land value tax. For vehicle license tax, vehicles destroyed or deregistered due to the disaster can be exempted or refunded. If a vehicle is repairable, a daily reduction in license tax can be applied during the repair period.

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If a house is damaged by more than 30% but less than 50% due to natural disasters, it can be halved for one year; if the damage is more than 50%, it can be exempted from house tax for one year.

Businesses affected by the disaster can also apply for reductions in entertainment tax based on the number of days they were unable to operate. Similarly, damaged business equipment may qualify for tax relief based on damage assessments. To facilitate the application process, the tax bureau advises residents to photograph or video record the damage before cleanup and repairs. Applications must be submitted within 30 days of the disaster. Online submission is available through the bureau's website to streamline the process.

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Land that cannot be used normally due to natural disasters such as flooding, mudslides, ground sliding, sand burial, or other factors, or is difficult to restore to its original use in the short term due to environmental and technical conditions, can apply for exemption from land value tax.