室內設計地圖What is Dangerous and Old Building Reconstruction? How is it different from Old House Renovation? How to calculate floor area ratio bonus and tax reductions?
Dangerous and old building reconstruction (accelerated reconstruction of dangerous and old urban buildings) is different from the "old house renovation" also covered on this site: old house renovation involves repairs on the existing building structure, does not involve demolition and rebuilding, and is subject to general building regulations and interior decoration management rules; dangerous and old building reconstruction, on the other hand, involves demolishing the original building and rebuilding on the same site, requires the consent of all owners, and can only be applied after passing the local government's assessment of danger and oldness. It also differs from "urban renewal," which requires a certain minimum site area; there is no minimum site area threshold. The current floor area bonus ceiling for dangerous and old building reconstruction is approximately 1.3 times the legal floor area ratio or 1.15 times the original building floor area (from 2025, for small-site cases this has been reduced to 1.2 times / 1.15 times; sites of 500 square meters or more that provide social housing or public welfare facilities may receive an additional bonus of up to 15% of the base floor area ratio). Regarding taxes, land value tax may be applied for reduction during the reconstruction period; after completion, land value tax and house tax can be reduced by half for 2 years (the original owners may extend this up to 10 years if they continue holding), and there are also newly added reductions of land value increment tax and deed tax for cooperative reconstruction transfer cases. On July 16, 2026, the Executive Yuan passed a draft amendment, removing the original application deadline of May 31, 2027, and adding a qualification restriction that "residential use ratio must reach one-half or more." The following is a neutral summary; actual floor area bonuses, tax reductions, and application deadlines are subject to the latest announcements from the National Land Management Agency of the Ministry of the Interior and the local government at the household registration location. This is not legal or tax advice.
What is the difference between dangerous old building reconstruction, old house renovation, and urban renewal?
These three are often confused, but they differ in scope, whether demolition and reconstruction is involved, and threshold conditions:
| Item | Whether demolition and reconstruction | Site size threshold | Consent threshold |
|---|---|---|---|
| Old house renovation | No, renovation based on the existing building | None | Depends on the scope of the individual project |
| Dangerous old building reconstruction | Yes, demolish the original building and rebuild on the same site | No minimum site area threshold | Consent of all owners |
| Urban renewal | Yes, usually integrates a larger area | Must reach a certain site scale | A majority decision mechanism may be available under the Urban Renewal Act |
The applicable regulations and review procedures for the three are different; owners should judge which one applies based on the actual building condition and needs. The above is a neutral summary; the actual application is subject to the determination of the local government's urban renewal competent authority.
How is the floor area ratio bonus calculated for dangerous old building reconstruction?
Under current rules, the floor area bonus is the higher of the "legal floor area ratio multiple" and the "original floor area multiple":
| Site size | Legal floor area ratio multiple | Original floor area multiple |
|---|---|---|
| General cases (from 2025, less than 500 square meters) | 1.2 times | 1.1 times |
| 500 square meters or more and providing social housing or public welfare facility space | May receive an additional bonus of up to 15% of the base floor area ratio | May receive an additional bonus of up to 15% of the base floor area ratio |
| Cases approved before 2025 (original standard) | 1.3 times | 1.15 times |
The exact bonus ratio varies by site size, region, and whether additional conditions are met; the actual grant is subject to review by the local government's urban renewal authority. This page is not legal or tax advice.
What tax reductions and exemptions are available for dangerous old building reconstruction?
- During the reconstruction period: If the land cannot be used due to construction, you can apply for a land value tax reduction.
- After reconstruction: The land value tax and house tax are levied at half rate for 2 years; if the original owner continues to hold the property, it can be extended to up to 10 years.
- Cooperative reconstruction transfer cases: A certain percentage reduction is provided for land value increment tax and deed tax.
For the exact reduction ratios, application conditions, and deadlines, please consult the local tax collection authority where your household is registered. This page is a neutral summary and not tax advice.
What is the latest progress on the application deadline for dangerous old building reconstruction?
The original application deadline was May 31, 2027. On July 16, 2026, the Executive Yuan passed a draft amendment, which includes:
- Removing the application deadline: normalizing dangerous and old building reconstruction, no longer subject to an application deadline.
- Adding a qualification restriction: requiring that "residential use ratio must reach one-half or more" to prevent applications for non-residential uses such as hotels and offices.
The amendment still needs to pass the third reading in the Legislative Yuan before it takes effect; it is still at the draft stage.
The actual effective date, qualification details, and whether there are transitional arrangements are subject to legislative progress and the latest announcements from the National Land Management Agency of the Ministry of the Interior. This page is not legal advice.
FAQ
What is the difference between Dangerous and Old Building Reconstruction and Old House Renovation?
Old House Renovation involves repairs on the existing building (e.g., pipes, exterior walls, interior decoration) without demolition and reconstruction. Dangerous and Old Building Reconstruction involves demolishing the original building and rebuilding on the same site, requiring unanimous consent of all owners and passing a local government assessment of danger or dilapidation. The two differ in applicable regulations, application procedures, and involvement of floor area ratio bonuses and tax reductions. Homeowners can decide which applies based on their needs and building condition.
Are Dangerous and Old Building Reconstruction and Urban Renewal the same?
No. Urban Renewal typically applies to larger-scale projects with a minimum site area and multiple owners, with longer procedures and review periods. Dangerous and Old Building Reconstruction has no minimum site area threshold and a relatively simplified process, but also requires unanimous consent of all owners. The two may apply to different sites; actual applicability is determined by the local government's urban renewal authority.
How is the floor area ratio bonus for Dangerous and Old Building Reconstruction calculated?
Under current regulations, the floor area bonus ceiling is approximately 1.3 times the legal floor area ratio or 1.15 times the original building floor area, whichever is higher; from 2025, for small-site cases (less than 500 square meters), it has been reduced to 1.2 times the legal floor area ratio or 1.1 times the original floor area. Sites of 500 square meters or more that provide social housing or public welfare facilities may receive an additional bonus of up to 15% of the base floor area ratio. The exact bonus ratio varies by site size, region, and whether additional conditions are met; the actual grant is subject to review by the local government's urban renewal authority.
What tax reductions are available for Dangerous and Old Building Reconstruction?
During reconstruction, if the land is unusable due to construction, a land value tax reduction or exemption can be applied. After completion, land value tax and house tax can be halved for 2 years, extendable up to 10 years if the original owner continues to hold the property. Additionally, for cooperative reconstruction transfer cases, there are new reductions on land value increment tax and deed tax at certain percentages. For exact reduction ratios and application conditions, consult the local tax collection authority where the household is registered.
Is the application deadline for Dangerous and Old Building Reconstruction approaching?
The original application deadline was May 31, 2027, but on July 16, 2026, the Executive Yuan passed a draft amendment to remove the application deadline and normalize dangerous and old building reconstruction, while adding a qualification restriction that "residential use ratio must reach one-half or more" (to prevent applications for non-residential uses such as hotels and offices). The amendment still requires third reading in the Legislative Yuan; the actual effective date and qualification details are subject to legislative progress and the latest announcements from the Ministry of the Interior.
Why does Dangerous and Old Building Reconstruction require unanimous consent of all owners?
Because the program involves demolishing the original building and rebuilding on the same site, directly affecting each owner's property rights and living arrangements, current regulations require unanimous consent to apply, unlike urban renewal which may allow majority decision under certain conditions. If some owners disagree, coordination or alternative solutions (such as old house renovation or seismic weak-story strengthening) should be considered. Please refer to the 'Old Building Life Extension Subsidy' page on this site.
If I want to know if my home is suitable for Dangerous and Old Building Reconstruction, what can I do today?
An immediate step you can take: contact the local government's urban renewal authority in the jurisdiction where the household is registered to confirm whether the building meets the assessment criteria for danger or dilapidation, and begin preliminary discussions with all owners about willingness to reconstruct. The information on this page is for initial understanding only; for formal eligibility, floor area ratio bonuses, and tax reduction details, please refer to the official contact and latest announcements. This is not legal or tax advice.
References (official data sources)
· This page is a neutral compilation of information for reference only. Please refer to the announcements of the competent authority for actual registration status and regulations.
