Taiwan Property Tax Guide

Taiwan levies multiple property-related taxes: annual land tax (地價稅, 10–55‰ progressive), annual housing tax (房屋稅, 1.2–3.6%), a one-time deed tax (契稅, 6%) on property transfers, and a luxury tax (奢侈稅, 15–45%) on short-term resales. Land value increment tax (土地增值稅, 20–40%) applies when land is transferred. All amounts in TWD.

Taiwan's property tax system is split between national and local levels. The Ministry of Finance (財政部) sets the framework, while local governments (municipalities, counties) set rates within statutory ranges. For related guidance, see our Capital Gains Guide →, Personal Tax Guide →, and Inheritance and Gift Tax Guide →.

Land Tax (地價稅)

Annual land tax is levied on landowners based on the declared land value (申報地價), which is a fraction (typically 20–40%) of the government-assessed land value. The tax is due annually in November.
Progressive rates (累進地價稅): A general rate of 10‰ applies to land within the basic threshold. Above the threshold, rates progress from 15‰ to 55‰ (5.5%) based on the total land value owned.
Owner-occupied rate: A preferential rate of 2‰ applies to land used for owner-occupied residences (自用住宅用地), subject to area limits and registration requirements. This is the most common rate for homeowners.
Special rates: Industrial land at 10‰, agricultural land at 2‰, and public-purpose land at 6‰.

Housing Tax (房屋稅)

Annual housing tax is levied on buildings (房屋) based on the current assessed value (房屋現值), which considers construction cost, age, and location. The assessed value is typically well below market value.
Residential rates: Owner-occupied: 1.2% of assessed value. Non-owner-occupied (rental properties): 2.4% to 3.6% (set by each municipality).
Commercial rates: Business-use buildings: 3% to 5% of assessed value, depending on the local government.
Vacant homes surcharge: Municipalities may impose higher rates (up to 4.8%) on vacant or newly completed unsold units to discourage hoarding.

Deed Tax (契稅)

One-time tax payable by the buyer upon acquisition of a building (not land). The rate is 6% of the deed value (契約價格), which is the higher of the actual transaction price or the government-assessed value.
When purchasing both land and building, deed tax applies only to the building portion. Land transfers are subject to land value increment tax instead.
Exemptions: No deed tax on inheritance, gifts (separately taxed), or corporate mergers/reorganisations.

Luxury Tax on Short-Term Property Sales

Taiwan's luxury tax (特種貨物及勞務稅) applies a 15% tax on the total sale price if a property is resold within one year of acquisition, and 10% if resold between one and two years, unless exceptions apply.
For land and buildings acquired after 2016, the luxury tax was largely replaced by the realised gains inclusion in IIT (see Capital Gains Guide) with rates of 15–45% depending on holding period.
Exemptions: Sale of owner-occupied housing (if the family holds no other property), forced sales (court auctions), and sales due to job relocations.

Land Value Increment Tax (土地增值稅)

When land is transferred (sold or gifted), the seller pays land value increment tax on the appreciation in government-assessed land value from the previous transfer.
Rates: Progressive 20%, 30%, or 40% depending on the size of the gain relative to the original assessed value. A lower 10% rate applies if the land has never been reassessed.
Owner-occupied exemption: Proceeds from the sale of an owner-occupied residence may qualify for a deferral if the proceeds are reinvested in a new home within two years, or a one-time lifetime exemption for a certain amount of gain (subject to area limits).