How soon can you sell an inherited home in Taiwan? As soon as the inheritance registration is complete and the estate tax is paid. There is no legal waiting period. What worries heirs is different: will a quick sale mean 45% tax, do the deceased’s holding years count, and does the NT$4,000,000 owner-occupier exemption apply? This guide covers sale timing and the consolidated housing and land income tax (房地合一稅). The registration steps are in Inheritance registration. Rules follow the current 2.0 regime as of July 2026.
When can you sell? Two deadlines, no waiting period
| Deadline | Rule | If missed |
|---|---|---|
| Inheritance registration | Within 6 months of death, at the Land Office | Fines based on the registration fee, growing with delay |
| Estate tax | File within 6 months of death (extension of 3 months available) | No transfer, and therefore no sale, until it is paid |
Our view: What affects your wallet is not whether you can sell but when. The rate falls from 45% to 15% with holding period, and an heir may add the deceased’s years, including several generations under the Ministry of Finance ruling of 2023. Finish the estate tax first, then talk about timing.
Why the tax can be so heavy
The problem is acquisition cost. Your cost as an heir is the assessed house value plus the announced land value at inheritance, both far below market, so selling produces a large paper gain. Example: parents bought for NT$5,000,000, you sell for NT$20,000,000, and the combined assessed values are only NT$3,000,000. Paper gain = NT$20,000,000 − NT$3,000,000 = NT$17,000,000. At 45% the tax is enormous. Establish the holding period first, then choose the moment to sell.
Old or new regime: the deceased’s acquisition date
The regime depends on when the deceased acquired the property (the transfer registration date), not on when you inherited.
| Deceased’s acquisition date | Regime |
|---|---|
| On or before 31 December 2015 | Old regime: property transaction income tax, added to your income tax return |
| On or after 1 January 2016 | New regime: housing and land income tax (including pre-sale contracts) |
The interactive checker for these questions is on our Chinese page (https://www.fshouse.com.tw/page/about/index.aspx?kind=427). See also Old vs new capital gains regime.
Our view: Families with consecutive inheritances should remember three rules with three different scopes: the regime is decided one generation back; the holding period can be combined back to the first generation (grandfather to father to child); the cost basis only reaches one generation back (father to child). Mixing them up produces the wrong tax.
Saving 1: combine the holding period
Under the new regime an heir adds the deceased’s years. For consecutive inheritances, the Ministry of Finance ruling of 2 November 2023 allows every previous holder’s period to be combined, for both the rate and the 6-year owner-occupier test. Example: father held 9 years, you inherit and sell after 1 year: total 10 years, rate 15%, not 45%.
| Combined holding period | Rate | Typical case |
|---|---|---|
| 2 years or less | 45% | Deceased bought recently and heirs sell quickly |
| 2–5 years | 35% | Still short after combining; estimate before choosing a date |
| 5–10 years | 20% | Where most inherited homes land |
| Over 10 years | 15% | The family home held for decades; the most common case |
Full rates and rules are in Consolidated housing and land income tax.
Saving 2: the NT$4,000,000 owner-occupier exemption
If the conditions are met, gain up to NT$4,000,000 is exempt and the excess is taxed at only 10%, which for a long-held family home often beats the holding-period rate. The conditions: household registration (戶籍) and actual residence for 6 continuous years by you, your spouse or a minor child (the deceased’s registration and residence time can be combined); no letting or business use in the 6 years before sale; and no use of the relief in the past 6 years. See The NT$4 million self-use exemption.
Our view: Audits are real. The tax office compares water, electricity and gas usage, building access records, bill addresses, and where the family sees doctors and attends school. Registration without residence fails, and relief can be clawed back with a penalty.
For foreign nationals: the exemption rests on household registration, which most foreign heirs do not have. Plan on the combined holding-period rate, and ask us to check how your case is treated.
Inherited land without a building
Bare inherited land is also subject to housing and land income tax. The statute covers “houses and land”, and the 2 November 2023 ruling on combining holding periods applies equally, so the 45% to 15% table is the same. Two differences: the NT$4,000,000 exemption usually cannot be used, because there is no residence without a building; and land value increment tax (土地增值稅) is exempt at inheritance but charged when you later sell, calculated from the announced land value at the start of the inheritance.
Our view: Many people read “inherited land is exempt from land value increment tax” and assume the later sale is tax-free. The exemption covers the inheritance transfer only. On sale, income tax and land value increment tax are two separate bills, though the income tax base deducts the land value increment amount so the same gain is not taxed twice.
Cost basis: what counts
Inheritance: the assessed house value plus announced land value at inheritance, or the outstanding mortgage at inheritance if higher, which is more favourable. Gift between spouses: the original cost carries over and the holding period is combined. Ordinary gift: the assessed values on the gift date (gift tax paid is not a cost), which usually means a higher tax on a later sale. See Gift tax on property.
Worked example: sale price NT$20,000,000, assessed values at inheritance NT$3,000,000, deductible expenses NT$500,000, land value increment amount NT$800,000, combined holding 10 years. Taxable gain ≈ NT$15,700,000, tax ≈ NT$2,355,000 at 15%. With the owner-occupier relief, deduct NT$4,000,000 first and tax the rest at 10%.
Inheritance, gift or sale during life
| Route | Pros | Cons | Suits |
|---|---|---|---|
| Inheritance | Simplest now; higher estate tax exemption | Child’s cost basis is low, so a later sale is taxed heavily | Long-term owner-occupation, or old-regime property |
| Gift | Annual gift tax exemption can be used year by year | Total tax usually higher | Special asset planning, needs precise calculation |
| Sale during life | Child’s future cost = market price, low tax on resale | Parent pays tax now | Child will certainly sell and parent can afford it |
Gift tax has an annual exemption, but land value increment tax on an ordinary gift usually cannot use the owner-occupier rate; families that count only the gift tax often pay more than inheritance would cost. Run both taxes before deciding.
Registration cost and estate tax
The registration fee is 0.1% of the assessed house value plus the declared land value, plus NT$80 per certificate; for a house valued at NT$1,000,000 and land at NT$3,000,000 it is about NT$4,000. Inheritance is exempt from land value increment tax and deed tax. The real costs are estate tax and the land administration agent (代書), the licensed professional who handles title transfer. Estate tax has an exemption of NT$13,330,000 plus deductions, so most ordinary families owe nothing but must still file and obtain the exemption certificate; above the threshold the rates are 10%, 15% and 20%. The deadlines, deductions and late fines are set out in Inheritance registration.
Filing within 30 days
For a completed home or land, file within 30 days of the day after transfer registration; for a pre-sale contract, within 30 days of the assignment. File even at a loss or with an exemption. Bring the sale contract and receipts, the estate tax clearance or exemption certificate, proof of inheritance, cost and expense documents, the land value increment tax bill, and any owner-occupier or repurchase documents.
FAQ
How soon can I sell?
As soon as registration is done and estate tax paid. Watch the two 6-month deadlines (registration, and estate tax filing with a 3-month extension). Timing decides the rate, 15% to 45%.
Is an inherited home always under the new regime?
No. It follows the deceased’s acquisition date: on or before 31 December 2015, old regime; on or after 1 January 2016, new regime. The registration date decides.
How far back can the holding period go?
To the first generation in a chain of inheritances. The cost basis, however, only goes back one generation.
Is inherited bare land treated like a house?
The same timing and the same 45% to 15% table apply. The NT$4,000,000 exemption usually does not, and land value increment tax is due on sale, based on the announced value at inheritance.
What if I miss the 30-day filing?
Back tax plus a fine. If not yet detected, file voluntarily to avoid the fine (interest still applies). Filing is required even at a loss or with an exemption.
Conclusion
Whether you can sell depends on registration; what you keep depends on timing. Establish the combined holding period, test the owner-occupier relief, and gather the cost documents; the same home can differ by millions in tax. Bring the deed and household records and we can answer in ten minutes; contact us.