Selling a Taiwan property, from anywhere.

1. Tax on your gain

The consolidated housing and land income tax is the number that matters. It is charged on the profit (sale price minus purchase price minus allowable costs) at a rate set by your holding period.

"Resident" here means a Taiwan tax resident in the year of sale, broadly someone with household registration or 183+ days in Taiwan. Foreign owners who have left are usually taxed as non-residents. The 10% owner-occupier rate with a NT$4 million exemption requires six years of household registration and actual residence, so it is rarely available to foreign owners.

Allowable costs include the agency fee, land administration fees, renovation with receipts, and the land value increment tax paid on the same sale. Keep every receipt from the day you buy.

2. Other selling costs

• Agency fee: about 4% of the sale price from the seller, within the 6% combined legal cap.
• Mortgage discharge: land administration agent fee for removing the bank's charge, typically a few thousand NT$.
• Escrow: 0.06% of the price, usually shared with the buyer.
• Filing the tax return: the housing and land income tax return is due within 30 days of registration. We file it with you or for you.

3. The eight steps

1. Valuation. We pull registered transaction prices for your building and comparable ones, and give you a price range with the tax and net proceeds worked out.
2. Listing agreement. Exclusive or open, fee, marketing plan, minimum price.
3. Marketing. Professional photos, floor plan, listing across the U-Trust national network and the major portals, viewings handled by us.
4. Offer and negotiation. Buyers put down earnest money with their offer; you accept, counter or decline.
5. Contract. Reviewed by our land administration agent, buyer's deposit into escrow.
6. Taxes and transfer. Land value increment tax is assessed, title transfers, the mortgage is discharged.
7. Handover. Joint inspection, keys, utilities transferred.
8. Proceeds and tax return. Escrow releases the balance to your account; the income tax return is filed within 30 days.

4. Selling from abroad

Most of our foreign sellers have already left Taiwan. You need three things: an authenticated power of attorney (signed at a Taiwan representative office, or notarised locally and authenticated), a Taiwan bank account to receive proceeds (or instructions for remittance), and your original title deed and seal or signature specimen. Everything else, including the tax return, we handle here. Allow two to three extra weeks for authentication.

Frequently asked

Tax rates and rules as of September 2026 under the Income Tax Act (housing and land income tax 2.0) and the Land Tax Act. Not tax advice; we confirm your figures with the land administration agent before listing.