Department of Cultural Affairs

1. Private historical sites and the land upon which the property rests are exempted from house tax and land value tax.

2. Private historical site and the land upon which the property rests are exempted from heritage tax in case of transfer out of inheritance.

3. According to income tax laws, sponsors who subsidize the restoration, reutilization or maintenance of historical sites can list their itemized deduction of incurred expenses.

4. The appropriate authority may adequately subsidize the incurred expenses for the maintenance, restoration and reutilization of private historical sites.