Guide to Taiwan Deed Tax
1. Scope of Taxation |
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The deed tax is levied on the transfer of title of real estate through sale, acceptance of a dien right, exchange, donation, subdivision, or occupancy, except where the land value increment tax applies. The deed tax is payable at the time of transfer. |
2. Taxpayer |
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The taxpayer of the deed tax is the party that acquires title to real estate through any of the following: (1) Purchase and sale: reported and paid by the purchaser. (2) Establishment of a dien right: reported and paid by the dien right assignor. (3) Exchange: reported and paid by each party to the exchange on the portion allocated to each party. (4) Donation: reported and paid by the recipient. (5) Trust: reported and paid by the trustee. (6) Subdivision: reported and paid by the partitioner. (7) Acquisition by possession: reported and paid by the acquirer.
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3. Tax Base |
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The deed tax is based on the deed price prescribed by the Real Estate Appraisal Committee of the local government.
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4. Tax Base |
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The deed tax rates are as follows:
Deed Tax Rates
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Type of Deed
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Tax Rate
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Purchase and sale
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6%
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Establishment of a dien right
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4%
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Exchange
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2%
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Donation
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6%
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Subdivision
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2%
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Acquisition by possession
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6%
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