Real Estate Tax Quick Guide
| Tax | Tax Base | Rate | When to Pay / Notes |
|---|---|---|---|
| Deed Tax | Transaction price or assessed value | 6% | Typically paid by the buyer during title transfer |
| Stamp Duty | Contract amount | 0.1% | Usually split by both parties or as agreed in the contract |
| Tax | Tax Base | Rate | Notes |
|---|---|---|---|
| Land Value Tax | Assessed land value | 10‰–55‰ | Owner-occupied residential land may qualify for 10‰; typically billed in November |
| House Tax | Assessed house value | 1.2%–3.6% | Owner-occupied rate is commonly 1.2%; rental/business use is higher |
| Income Tax (Rental Income) | Rental income | Approx. 15%–20% | Standard deduction method (e.g., 53%) or itemized expenses may apply |
| Tax | Tax Base (if applicable) | Rate | Notes |
|---|---|---|---|
| Consolidated House & Land Income Tax (Individual) | 45% / 35% / 20% / 15% / 10% | Based on holding period (within 1 year, 1–2 years, 2–5 years, 5+ years) and owner-occupancy rules (e.g., 6-year) | |
| Consolidated House & Land Income Tax (Corporate) | 20% | Flat rate | |
| Land Value Increment Tax (LVIT) | Net land value increment | 10%–40% | Levied when selling land; owner-occupied land may qualify for a 10% preferential rate if conditions are met |
| Tax | Exemption | Rate | Notes |
|---|---|---|---|
| Gift Tax | NT$ 2.44 million / year | 10%–20% | Filed by the donor; applies to land, buildings, and pre-sale property rights |
| Estate Tax | NT$ 12.2 million | 10%–20% | Progressive rates based on total estate value |