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Taiwan Individual - Significant developments

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With the amendment to the Income Tax Act, capital gains from sale of land and building after 1 January 2016 will be subject to income tax where such properties are acquired on or after 1 January 2016, or bought on or after 2 January 2014 and held for less than two years.

For residents of Taiwan, the tax rates for disposal of building and land will range from 15% to 45%, depending on the duration the building and land is held by the individual:

  • For property owned for less than one year: 45%.
  • For property owned for more than one year but less than two years: 35%.
  • For property owned for more than two years but less than ten years: 20%.
  • For property owned for more than ten years: 15%.

For non-residents of Taiwan, the tax rates for disposal of building and land are as follows:

  • For property owned for less than one year: 45%.
  • For property owned for more than one year: 35%.

However, there is an exemption for capital gains up to 4 million new Taiwan dollars (TWD) for residents of Taiwan who have met the following criteria:

  • The taxpayer or their spouse and underage children have household registration and have lived there for six years consecutively, and have not used the property for business or for lease.
  • If the total taxable gain is less than TWD 4 million, it will be fully exempted. Any portion in excess will be taxed at a flat rate of 10%.
  • This exemption is limited to one time within every six years.

Under the new tax system, gains from property transactions will be taxed separately; the taxpayer is required to file relevant returns to the tax office within 30 days from the date the title of the real property is officially transferred to the buyer.


Last Reviewed - 08 August 2017

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