Scope
Under Article 2 of the Deed Tax Act, deed tax must be filed and paid for real-property transfers such as sale, mortgage pledge (dian), exchange, gift, partition, or acquisition of ownership through possession. However, land located in areas where Land Value Increment Tax is levied is exempt from deed tax (while buildings are still taxed based on the assessed deed value). (Law)
Tax Rates & Taxpayers
| Transaction Type | Rate | Taxpayer |
|---|---|---|
| Sale | 6% | Buyer |
| Dian (mortgage pledge) | 4% | Dian holder |
| Exchange | 2% | Each party (on the portion received) |
| Gift | 6% | Donee (recipient) |
| Partition | 2% | Parties to the partition |
| Possession (ownership by possession) | 6% | Possessor |
Based on Article 3 of the Deed Tax Act and the Ministry of Finance tax portal summary. (Law), (MOF Tax Portal)
Tax Base & Calculation
Formula Deed Tax = Assessed Deed Value × Tax Rate. (MOF Explanation)
- Assessed deed value: generally determined by the local real estate appraisal committee’s standard value/standard price (often the house tax assessed value plus other assessable items). (Yunlin County)
- Court auction / public asset tender: if the transaction price is lower than the standard value, you may apply to have the tax assessed based on the lower actual transaction price. (Pingtung), (Hsinchu City)
For examples (including “exchange with price difference”), see the MOF case notes. (Reference)
Filing Deadline & Late-Filing Penalty
- Deadline: file within 30 days from the date the contract is concluded, or from the date you legally apply to be registered as the owner. (MOF Reminder)
- Overdue: an additional 1% of the tax due is charged for every 3 days overdue, up to the amount of the tax due; in practice, local guidance may also remind of a cap of NT$15,000. (Taichung Tax Bureau), (Taichung Wenxin Branch)
Common Special Cases
- Exchange with price difference: the equal-value portion is taxed at 2%; the excess difference is taxed at 6%. (MOF Case)
- Joint construction and unit allocation: deed tax filing may be triggered depending on whose name is used as the developer/constructor; if the landowner is a nominal constructor and receives/sells units, they may be treated as the original transferor and bear the filing obligation. (MOF Notice)
Common Required Documents
- Deed Tax Return Form (blank form and samples available for download). (Download)
- Building ownership transfer contract (with stamp tax proof or consolidated payment receipt copy, where applicable).
- For registered buildings: copy of the building ownership certificate (some jurisdictions can retrieve internally).
- For unregistered buildings: copies of both parties’ ID documents; if needed, in-person filing or authorization/seal certificate. (MOF Q&A), (New Taipei)
- Court auction / public asset tender: copy of the certificate of title transfer issued by the court/authority. (MOF Q&A)
Details vary by locality. Always follow the announcements of the local tax authority where the property is located.
Useful Tools
References
- Deed Tax Act (full text): https://law-out.mof.gov.tw/LawContent.aspx?id=FL006156
- MOF Tax Portal — Deed Tax overview: https://www.etax.nat.gov.tw/.../deed-tax/YQZLEmg
- MOF Tax Portal — Deed Tax Q&A: https://www.etax.nat.gov.tw/.../deed-tax/nD1RoM9
- MOF reminder — 30-day filing: https://www.etax.nat.gov.tw/.../deed-tax/RPO5lLl
- Taichung Tax Bureau — late filing penalty note: https://www.tax.taichung.gov.tw/1662007/post
- Taichung Wenxin Branch — deed tax filing for auction property: https://www.etax.nat.gov.tw/.../news/NE6geJV
- Yunlin County — assessed deed value notes: https://www.yunlin.gov.tw/...s=226968
- Pingtung — auction property assessed at lower transaction price: https://www.etax.nat.gov.tw/.../news/Kbx708n
- Hsinchu City Tax Bureau — deed tax: https://www.hcct.gov.tw/...id=45
- MOF notice — joint construction & deed tax: https://www.etax.nat.gov.tw/.../news/MkYRm68
- Deed Tax return form download: https://www.etax.nat.gov.tw/.../detail/191a1013...
- New owner use statement (attachment): https://www.etax.nat.gov.tw/.../detail/191a1085...
- New Taipei — deed tax filing documents: https://www.tax.ntpc.gov.tw/sp-onap-cont-67-11da0-1.html
- Local tax online filing portal: https://net.tax.nat.gov.tw/
- Online filing overview: https://www.etax.nat.gov.tw/.../0pzGVnL