Taiwan, China

Registering Property in

Taiwan, China

Listed below is a detailed summary of the steps, time and cost involved in registering property, assuming a standardized case of an entrepreneur who wants to purchase land and a building that is already registered and free of title dispute.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in June 2011.

  • Standard Property Transfer

  • Property Value: TWD 29,403,513.89
  • City: Taipei

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No. Procedure Time to Complete Associated Costs
1 Buyer researches the property rights and encumbrances registered against the property at the registry of titles

The buyer obtains copies of the land and building's registration from the electronic registration database. Each page costs TWD 20.

Agency: Land Registry 		1 day (a few hours in person at the registry or 3 days by mail) TWD 20 per page
2 Buyer pays the Deed tax at the Municipality

The Deed tax is 6% of the standard property value, and buyer pays it at the Municipality. Seller pays the Land value increase tax.
As a result, Taiwan government (Real-estate Valuation Committee) issues so-called "standard" valuation information of property every year for tax authorities' and tax payers' reference. After years, such government announcement of valuation becomes the reported tax base by taxpayers and acceptable by tax authorities. The real "contract price" might be ignored when filing deed tax in practice now. The standard value is always lower than market price.

As of January 30 2005, the Land value increase tax (capital gains tax) is levied according to the following rates:
(1) Where the net increase of the value of any land is no more than 100 per cent of the original value of such land, the rate shall be 20 per cent of the net increase.
(2) Where the net increase of the value of any land is no more than 200 per cent of the original value of such land, the rate shall be 30 per cent of that part of the net increase which exceeds the original value by more than 100 per cent in addition to the rate prescribed in the preceding section.
(3) Where the net increase of the value of any land is no more than 300 per cent of the original value of such land, the rate shall be 40 per cent of that part of the net increase which exceeds the original value by more than 200 per cent in addition to the rates prescribed in the preceding section.

As of October 2009, the Ministry of Finance completed the development of the Local Tax Online Filing Portal, provided for use by the public nationwide.
Taiwan government spent two years planning this system, which enables the public to carry out the filing for these local taxes online at home, and speeds up the procedure for property registration. (The Local Tax Online Filing Portal website can be visited at: https://www.etax.nat.gov.tw/wSite/indexLocal.htm)

Agency: Municipality 		1 day 6% of standard property value (Deed Tax) + 0.1% Stamp Duty
3 Registration of transfer of title at the Land Registry

The transfer of title is registered at the Land Registry. The original ownership certificate must be returned and a new one is issued.


Agency: Land Registry 		3 days 0.1% of property value (registration fee) + TWD 80 for new ownership certificate
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