1.Promulgated and enforced by Order Tai(89)-Nei-Jhong-Di No.8980839
of the Ministry of the Interior and Tai-Chi-Chan-Guan No.8900029232
of the Ministry of the Finance on October 26, 2000
2.Article 2 and 2-1 amended by Order Nei-Shou-Jhong-Ban-Di No.0920084214
of the Ministry of the Interior and Tai-Chi- Chan-Guan No.0920024552
of the Ministry of the Finance on August 26, 2003
3.Article 2 amended by Order Nei-Shou-Jhong-Ban-Di No. 1016651866 of
the Ministry of the Interior and Tai-Chi-Chan-Jie No. 1013001095 of
the Ministry of the Finance on November 1, 2012.
4.Article 2 amended by Order Tai-Nei-Di No. 1061303259 of the Ministry
of the Interior and Tai-Chi-Chan-Gong No. 10635003940 of the Ministry
of the Finance on May 2, 2017.
5.Article 2 amended by Order Tai-Nei-Di No. 1080265639 of the Ministry
of the Interior and Tai-Chi-Chan-Gong No. 10835011530 of the Ministry
of the Finance on December 2, 2019.
This regulation is enacted according to the “Act for promotion
of private participation in infrastructure projects” article 15.2.
Rental calculations for public land in infrastructure projects are
1. Building period: calculated based on the result of the current
declared land value times the current land tax rates.
2. Operation period: calculated based on the result of the current
declared land value times the current land tax rates, plus 2% of
the declared land value at the time of signing the contract.
3. If a piece of public land is in between its building period and
operation period, the rental is equal to the rent in the building
period plus the rent in the operation period.
According to the regulations of rent calculation in Paragraph 1, if the
financial plans of the infrastructure projects cannot make ends meet,
the authority can grant a rental discount.
The matters related to rent calculation in the previous two Paragraphs
should be specified in the investment contract.
If the needed land for infrastructure project is purchased by private
institutes and registered to public, during the building and operation
period, the authority can give special rent discount despite of the
This regulation cannot be used with another favorable rental regulation.
If the public land use plan cannot be completed, not due to the fault
of the private institution, the government authority can reduce or
grant late payment
This regulation will active when issued.