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 (Expediting Reconstruction of Urban Unsafe and Old Buildings) is different from 'Old House Renovation' covered elsewhere on this site: Old House Renovation involves repairs on the existing building without demolition and reconstruction, governed by general building codes and interior decoration management regulations. Dangerous and Old Building Reconstruction involves **demolishing the original building and rebuilding on the same site**, requires unanimous consent of all owners, and must pass a local government assessment of the building's danger and dilapidation level. It is also different from 'Urban Renewal,' which requires a minimum site area; there is no minimum site area threshold for this program. The current floor area ratio bonus cap is approximately 1.3 times the legal floor area ratio or 1.15 times the original building's floor area, whichever is higher (starting in 2025, for small sites under 500 square meters, the cap has been reduced to 1.2 times or 1.1 times; sites of 500 square meters or more that provide social housing or public welfare facilities may receive further increases). Regarding taxes, land value tax can be reduced or exempted during the reconstruction period. 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, new reductions on land value increment tax and deed tax apply to cooperative reconstruction transfer cases. On July 16, 2026, the Executive Yuan passed a draft amendment that **removes the original application deadline of May 31, 2027** and adds a new eligibility requirement: 'the proportion of residential use must reach a certain level.' The following is a neutral summary. For actual floor area ratio bonuses, tax reductions, and application deadlines, please refer to the latest announcements from the National Land Management Agency of the Ministry of the Interior and the local government where the household is registered. This is not legal or tax 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 cap is approximately 1.3 times the legal floor area ratio or 1.15 times the original building's floor area, whichever is higher. Starting in 2025, for small sites (under 500 square meters), it has been reduced to 1.2 times the legal 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 further increases. The exact bonus depends on site size, location, and whether additional conditions are met; actual approval 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 deadline was May 31, 2027, but on July 16, 2026, the Executive Yuan passed a draft amendment that removes the deadline, making the program permanent, while adding a new eligibility requirement: 'the proportion of residential use must reach a certain level' (to prevent non-residential uses like hotels and offices from applying). The amendment still needs to pass the Legislative Yuan's third reading; actual effective date and details depend on 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.
