If you’re a foreign individual who owns Taiwan real estate (or you’ve been living abroad and don’t meet Taiwan’s “tax resident” tests), your sale may be taxed very differently from locals.
👤 Who is a non-resident?👉 Generally, anyone who does not have a Taiwan domicile and stays < 183 days in Taiwan in the calendar year of sale.
📊 Headline tax rates (House/Land Tax—Real Property Tax 2.0 “RPT 2.0”)
• ⏳ ≤ 2 years holding: 45%
• 📆 > 2 years: 35%
⚠️ Non-residents don’t get the 20%/15% long-term rates or principal-home breaks available to residents.
⏰ Deadline
📝 File and pay within 30 days from the day after title transfer registration.
📌 Don’t miss these filing essentials
•💵 Compute the gain correctly: Sale price − (original cost + eligible improvements + transaction expenses).
•📑 Keep receipts: Brokerage, deeds/registrations, notarization, renovation that increases value, etc.
•🗂️ Paper trail matters: Contract, acquisition proofs, cost invoices, proof of payments, your ID/passport/ARC, and (if abroad) a power of attorney for your local agent.
•🔄 Status can change year to year: Your 183-day count and domicile situation in the sale year drives your rate.
🌍 Cross-border angle (treaty planning)
•📜 Most treaties let Taiwan tax property gains (since the property is located here).
•🌐 But your home country may:
o Exempt foreign real-estate gains, OR
o Tax worldwide gains but grant a foreign tax credit.
✅ Action items:
o Get a Certificate of Tax Residence and Taiwan tax payment proof.
o Confirm whether exemption or credit applies in your home country.
o If close to 183 days, check if qualifying as a Taiwan tax resident could lower your rate-before you sell.
👨💼 LY CPA Firm – How we help
•🔍 Status & rate check: Resident vs non-resident, holding-period tests, projected tax.
•📂 Deduction review: We scrub your documents so you don’t overpay.
•🌏 Treaty coordination: We map Taiwan tax to your home-country return (exemption/credit), optimize timing, and prepare the evidentiary pack.
📣 Bottom line:
If you’re a foreign individual selling property in Taiwan, don’t assume the tax works the same as in your home country. Filing as the wrong status or missing documents can cost you millions in back taxes.
👉 Contact LY CPA Firm before your sale, so you can plan ahead and protect your investment.
