Country guide
Buying property in Taiwan as a foreigner
Rules last checked 30 October 2026 · 4 official sources · Education, not financial, tax, legal or immigration advice.
A foreigner may acquire land rights in Taiwan only where Taiwanese nationals enjoy the same rights in the foreigner's country (Land Act, article 18). Land for residences is among the permitted uses, within local limits.
What are you doing with Taiwan?
Returns after tax, what is withheld, and the way out.
Taiwan charges a land registration fee of 0.1 percent of the official land value, and approval for a foreign buyer is free. Details
Questions people in this position often miss
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I borrow locally?Not confirmed yet
Lending to a buyer living abroad is limited in many countries and the loan to value limit can be lower.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Whether a purchase gives a right to live there, and what living there costs in tax.
A foreigner may acquire land rights in Taiwan only where Taiwanese nationals enjoy the same rights in the foreigner's country (Land Act, article 18). Details
Taiwan charges a land registration fee of 0.1 percent of the official land value, and approval for a foreign buyer is free. Details
Questions people in this position often miss
- Does buying give me the right to live there?Not confirmed yet
Several well known property routes to residence have closed or changed, and others need more than a purchase.
- What happens if I die, or the family inherits?Not confirmed yet
Inheritance tax, and who may inherit, can differ for heirs who live elsewhere.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Part year stays, the yearly bill, and what the family inherits.
A foreigner may acquire land rights in Taiwan only where Taiwanese nationals enjoy the same rights in the foreigner's country (Land Act, article 18). Details
Taiwan charges a land registration fee of 0.1 percent of the official land value, and approval for a foreign buyer is free. Details
Questions people in this position often miss
- Does buying give me the right to live there?Not confirmed yet
Several well known property routes to residence have closed or changed, and others need more than a purchase.
- What happens if I die, or the family inherits?Not confirmed yet
Inheritance tax, and who may inherit, can differ for heirs who live elsewhere.
- What is owed every year, even if the home sits empty?Not confirmed yet
Some countries tax an empty or personal use home on an assumed income.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
What is owed each year, on rent and on a sale, and what the heirs face.
Taiwan charges a land registration fee of 0.1 percent of the official land value, and approval for a foreign buyer is free. Details
Questions people in this position often miss
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What happens if I die, or the family inherits?Not confirmed yet
Inheritance tax, and who may inherit, can differ for heirs who live elsewhere.
- What happens when I sell?Answered below
A non resident individual selling a home in Taiwan pays 45 percent on the gain if held 2 years or less and 35 percent if held longer, under the House and Land Transactions Income Tax 2.0.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Who may buy
Choose a nationality to see the rules that apply to it.
Every rule, for every buyer
| Buyer | Property | Reading | Conditions | Applies |
|---|---|---|---|---|
| Everyone else | land and buildings | Conditions apply | A foreigner may acquire or create land rights in Taiwan only if, under a treaty or the laws of their own country, Taiwanese nationals enjoy the same rights there (Land Act, article 18). Article 19 allows land for specified uses such as residences, subject to area and location limits set by the local government. | Check it is still current. The date of the law is not confirmed. |
What it costs to buy
Land registration fee
- Rate
0.1 percent of the official value of the land. Applying for approval as a foreigner is free.
Rent from the property
Tax on rent
- Owner living elsewhere
Rent paid to a non resident individual is taxed at 20 percent of the amount paid, with no deduction for necessary expenses.
Selling
Tax on a sale
- Owner living elsewhere
Under the House and Land Transactions Income Tax 2.0, a non resident individual pays 45 percent on the gain from a property held 2 years or less, and 35 percent when it is held longer.
- Check
Check it is still current. The date of the law is not confirmed.
From your country
The country of the property is only half of it. The country where you live can limit the money you send, tax the same rent and gain again, and ask for forms of its own.
Choose where you live to see what your own country does when you buy in Taiwan.
The usual steps, in order
- A foreign buyer checks that the buyer's home country gives Taiwan nationals the same rights to acquire land (Land Act Article 18).
- The buyer files an application with the competent special municipal or county (city) government for approval of the acquisition and its use (Land Act Article 20).
- The sale contract carries Stamp Tax and the purchaser files and pays Deed Tax on the building.
- Ownership transfer is registered at the land registration office.
- The seller's land value increment tax and any income tax return on the house and land transaction are filed after registration.
Questions people ask
Can a foreigner own land in Taiwan?
Article 18 of the Land Act says only foreigners whose home countries give Republic of China nationals the same rights may acquire land, and Article 19 lists residences among the permitted uses. This guide has not marked this as verified yet.
What land is closed to foreign buyers?
Article 17 of the Land Act bars transfers to foreigners of forest lands, fisheries, hunting grounds, salt fields, lands with mineral deposit, sources of water, and lands in fortified and military areas or adjacent to the national frontiers. This guide has not marked this as verified yet.
What tax applies when a non resident sells a house in Taiwan?
Under Article 14 4 of the Income Tax Act the rate for an individual who does not reside in Taiwan is 45 percent for a holding period of no more than 2 years and 35 percent for a longer period. Land value increment tax is levied separately. This guide has not marked this as verified yet.
What is still open
These points could not be confirmed from an official source yet, so they are not stated as rules.
- Who may buy has been read from the Land Act on the Laws and Regulations Database of the Republic of China (Taiwan), but that host is not on this guide's list of official hosts, so every entry stays unverified.
- Which countries meet the reciprocity condition in Article 18 of the Land Act could not be confirmed from an official source in this pass.
- The area and location limits that local governments set for foreign buyers under Article 19 of the Land Act could not be confirmed.
- The withholding rate on rent paid to a non resident, the filing rules for a non resident landlord and the conditions of the self use exemption in Article 4 5 of the Income Tax Act could not be confirmed.
- The current inflation adjusted estate and gift tax amounts could not be confirmed.
- Mortgage lending rules and loan to value limits for foreign buyers could not be confirmed from an official source.
- Whether residence rights can be obtained through property ownership could not be confirmed from an official source.
- Anti money laundering, beneficial owner, CRS and FATCA reporting on property purchases could not be confirmed.
- Which buyers count as Mainland Area people for the purpose of Article 69 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area, and the permission rules made under it, were not read.
Sources
Official pages these figures come from (4)
See what this does to your own numbers
Add a property in Taiwan next to everything else you own, and see the income and net worth that follow after tax, year by year.
Free to start. No card. Rules checked 30 October 2026.
This is education, not financial, tax, legal or immigration advice. Rules change and depend on the buyer's own facts. Advice from a licensed professional in the country concerned is what settles a particular purchase.