Public enterprises establishing non-profit kindergartens using public land and buildings are exempt from house and land taxes
Taiwan's Ministry of Finance announced that public enterprises with over 50% government capital, operating non-profit kindergartens or workplace childcare centers on public land, will be exempt from house and land taxes starting in 2026. This aims to counter the declining birthrate and expand public childcare services.
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- 📰 Published: May 5, 2026 at 19:18
- 🔍 Collected: May 5, 2026 at 19:31 (13 min after Published)
- 🤖 AI Analyzed: May 5, 2026 at 21:27 (1h 56m after Collected)
Central News Agency
(Central News Agency reporter Lu Yen-tzu, Taipei 5th) To expand the capacity of public childcare service institutions, the Ministry of Finance today issued a new interpretation that public enterprises with over 50% government capital, using public land and buildings to establish non-profit kindergartens and workplace mutual-aid childcare service centers, will be exempt from house tax and land tax starting from 2026 (Republic of China Year 115).
For example, a non-profit kindergarten established by an MRT company, using public land and buildings, would be eligible for house tax and land tax exemption.
The Ministry of Finance stated that in response to Taiwan's declining birthrate issue, the Executive Yuan approved the "Taiwan's Declining Birthrate Countermeasure Plan 2.0 (2026-2029)" in September last year. Governments at all levels should cooperate to promote the expansion of public childcare service institutions.
To assist the implementation of the policy, the Ministry of Finance had previously issued successive interpretation orders, clarifying that public land and buildings used by public kindergartens and non-profit kindergartens commissioned by various local governments for kindergarten facilities, offices, or staff dormitories, as well as public land and buildings used by non-profit organizations commissioned by government agencies to operate non-profit kindergartens, are all exempt from house tax and land tax.
As for public enterprises under various agencies, using public land and buildings managed by the agency to commission non-profit organizations to operate public childcare service institutions, such as non-profit kindergartens for employees' children established by MRT companies, the Ministry of Finance cited the Ministry of Education's statement that these public enterprises are also regarded as the main body accelerating the promotion of public childcare service policies by government agencies. Therefore, an interpretation order was issued.
The interpretation clarifies that public enterprises established under the Company Act with over 50% government capital, commissioning non-profit organizations to operate public childcare service institutions using "public land and buildings," will be exempt from house and land taxes if they meet the requirements, creating a friendly childcare environment.
According to the interpretation order, in addition to meeting the requirements that the public enterprise's government capital exceeds 50% and that it operates non-profit kindergartens and workplace mutual-aid childcare service centers in accordance with the Early Childhood Education and Care Act, the public land and building management agency must also provide the public land and buildings free of charge for use by the public enterprise. At the same time, the public land and buildings must be provided free of charge to the commissioned non-profit organization to be eligible for the relevant regulations.
The Ministry of Finance reminds that for public land and buildings used by such public childcare service institutions that are not owned by the public enterprise, the public land and building management agency should submit supporting documents, such as proof of free provision of public land and buildings, to the local tax collection agency where the property is located to apply. (Editor: Pan Yi-ching) 1150505
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(Central News Agency reporter Lu Yen-tzu, Taipei 5th) To expand the capacity of public childcare service institutions, the Ministry of Finance today issued a new interpretation that public enterprises with over 50% government capital, using public land and buildings to establish non-profit kindergartens and workplace mutual-aid childcare service centers, will be exempt from house tax and land tax starting from 2026 (Republic of China Year 115).
For example, a non-profit kindergarten established by an MRT company, using public land and buildings, would be eligible for house tax and land tax exemption.
The Ministry of Finance stated that in response to Taiwan's declining birthrate issue, the Executive Yuan approved the "Taiwan's Declining Birthrate Countermeasure Plan 2.0 (2026-2029)" in September last year. Governments at all levels should cooperate to promote the expansion of public childcare service institutions.
To assist the implementation of the policy, the Ministry of Finance had previously issued successive interpretation orders, clarifying that public land and buildings used by public kindergartens and non-profit kindergartens commissioned by various local governments for kindergarten facilities, offices, or staff dormitories, as well as public land and buildings used by non-profit organizations commissioned by government agencies to operate non-profit kindergartens, are all exempt from house tax and land tax.
As for public enterprises under various agencies, using public land and buildings managed by the agency to commission non-profit organizations to operate public childcare service institutions, such as non-profit kindergartens for employees' children established by MRT companies, the Ministry of Finance cited the Ministry of Education's statement that these public enterprises are also regarded as the main body accelerating the promotion of public childcare service policies by government agencies. Therefore, an interpretation order was issued.
The interpretation clarifies that public enterprises established under the Company Act with over 50% government capital, commissioning non-profit organizations to operate public childcare service institutions using "public land and buildings," will be exempt from house and land taxes if they meet the requirements, creating a friendly childcare environment.
According to the interpretation order, in addition to meeting the requirements that the public enterprise's government capital exceeds 50% and that it operates non-profit kindergartens and workplace mutual-aid childcare service centers in accordance with the Early Childhood Education and Care Act, the public land and building management agency must also provide the public land and buildings free of charge for use by the public enterprise. At the same time, the public land and buildings must be provided free of charge to the commissioned non-profit organization to be eligible for the relevant regulations.
The Ministry of Finance reminds that for public land and buildings used by such public childcare service institutions that are not owned by the public enterprise, the public land and building management agency should submit supporting documents, such as proof of free provision of public land and buildings, to the local tax collection agency where the property is located to apply. (Editor: Pan Yi-ching) 1150505
Stand with the facts, every sponsorship is a force to protect press freedom.
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The text, images, and audio-visual content of this website may not be reproduced, publicly broadcast, or publicly transmitted and used without authorization.