Investment property: Taiwan

Updated 6 October 2026

Taiwan is a mature and expensive market where demand comes from local residents, and the business and price centre is Taipei with its suburbs.

Foreigners can buy property under the reciprocity rule in Article 18 of the Land Act: only if the buyer's country allows Taiwanese citizens to buy. The Ministry of the Interior keeps a list of countries whose nationals are exempt from proving reciprocity. Russia is not on it, so a Russian buyer has to prove reciprocity with documents and the local government decides. Buyers from mainland China go through a separate and much stricter procedure. A purchase gives no residence permit or citizenship.

What foreigners cannot buy

Article 17 of the same act closes to foreigners forests, fishing and hunting grounds, salt fields, mineral land, water sources, and land in military areas and next to the national border. Urban flats and houses are available if reciprocity applies. Since July 2023 companies may buy housing only with government approval, and reselling pre-sale contracts is almost banned.

How the purchase works

1. We check reciprocity for your nationality and the land register extract: owner, mortgages, attachments, restrictions.
2. The contract is signed and a deposit paid.
3. The foreigner's application to acquire land rights goes to the local government via the land office.
4. Deed tax and stamp tax are paid.
5. Transfer of title is registered together with the actual transaction price, which is mandatory.

All transaction prices go into the Ministry of the Interior's open actual price database. We use it to check whether the asking price is above neighbouring sales. Registration is prepared by a licensed land scrivener whose fee is agreed separately.

If money comes from abroad, mind the currency rule: a non-resident converts up to US$100,000 per transaction without Central Bank approval; larger sums for a purchase need approval.

Buyer's taxes and fees

• Deed tax - 6% of the government-assessed value of the building, not of the price.
• Stamp tax - 0.1% of the assessed value of house and land.
• Registration fee - 0.1%.
• Annually: house tax from 1.2% of the building's assessed value for your own home up to 4.8% for vacant and extra units; land value tax from 0.2% for your own home.
• Letting: 20% of rent is withheld from a non-resident landlord.

Taxes on sale

The seller pays land value increment tax at 20-40%. On gains from house and land acquired after 1 January 2016 a non-resident pays 45% if held up to two years and 35% if held longer. The return is due within 30 days of registering the transfer, even if the sale made a loss.

What we do

We check whether your nationality allows you to buy, shortlist properties, check the register and the seller, prepare the foreigner's application and registration, calculate taxes on purchase, holding and sale, and help with letting. We quote our support after a consultation.

What we do

• Property shortlist for your investment goal
• Legal due diligence on the property
• End-to-end transaction support
• Ownership structuring (company, trust)
• Property management and letting

See also

Company formation · Business account · Personal account · All country programs

FAQ