Property tax in Taiwan
See what Taiwan's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Taiwan, and what it does not.
Free to start. No card. Rules reviewed 22 August 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase (approximate)
- Annual property or land tax
TWD · Rates as at 22 August 2026 · Estimates, not advice
Rental income is taxed at 5 to 40% progressive (non residents: 20% withholding on gross). Sale gains use the stepped 45/35/20/15% schedule by holding period (non residents 45/35). Buying requires the buyer's home country to grant Taiwanese reciprocal rights.
How rental income is taxed in Taiwan
For a resident owner: Progressive rates from 5% to 40%, stacked on other income in this country. The top rate of 40% applies above NT$5,190,000. For an owner living abroad and renting this out: Tax is withheld at source at 20% of the gross rent, before any costs.
Interest and losses
Mortgage interest is deductible against the rent. A rental loss is ring fenced: it carries forward against future rental income rather than reducing other income now.
Capital gains on a sale
Gains are taxed at a flat 0%.
Annual property tax while holding
About 0.4% a year on the property value.
What it costs to buy
Freeholt estimates this at 6% of the price. That is an average rather than the published rule, which is not modelled here yet. Deed tax 2 to 6% plus stamp duty; no foreign surcharge, but the reciprocity gate applies (PRC residents face the 5 to 4 3 rule).
Can a foreign buyer purchase here?
Whether a foreign buyer may buy depends on whether their own country lets its citizens buy. Foreigners may buy only if their home country grants Taiwanese reciprocal rights (~77 countries incl. US/UK/JP/KR). PRC residents face the 5 to 4 3 rule (50% down, 4 months/yr use, no resale for 3 years).
How Freeholt models Taiwan
Every rate above is priced from Freeholt's own table for Taiwan and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Taiwan this covers the house tax (2 to 4.8% of assessed value for non owner occupied under House Tax 2.0) and land value tax, building management fees, insurance and management.
How borrowing works here
Local mortgages favour residents; foreign buyers face conservative LTVs. Financing hinges on residency status.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- ApproximateDuty on purchase
- Carried as one national average rather than the published scale, which differs by band and often by region.
- ModelledAnnual property or land tax
- Charged every year the property is held.
- Not yetIncome tax beyond the rent
- Not modelled for this country yet.
- Not yetDividends, interest and share sales
- Not modelled for this country yet.
- Not yetRetirement savings
- Not modelled for this country yet.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Taiwan with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Taiwan property tax?
- Yes. Rental income tax, capital gains on a sale, duty on purchase and annual property or land tax are priced from Freeholt's own rate table for Taiwan. Duty on purchase carries a simplification that the page names beside the figure. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Taiwan taxed if I live somewhere else?
- Tax is withheld at source at 20% of the gross rent, before any costs. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Taiwan figures as at?
- The rate table for Taiwan was last reviewed on 22 August 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Taiwan alongside everything else you own: see the year your portfolio starts paying you back.