Hong Kong and Macao Residents

1. The Hong Kong is, by law, legal to purchase houses in Taiwan.

2. The Macao Residents who obtain the Overseas Chinese identity, is legal to purchase real estate in Taiwan.

The percentage depends on each case. Moreover, a R.O.C. citizen is required to act as a guarantor whom has proof of ability to repay the mortgage.

1.Passport.

2.Permanent resident visa.

3.Financial statement or evidence.

Overseas Chinese

Same as R.O.C. citizens.

Same as above.

1.Certificate of Overseas Chinese.

2.Passport.

3.Resident visa.

Foreigners

May purchase the real estate in Taiwan if the mutual meets the Principle of Equality and Reciprocity.

Same as above.

1.Passport.

2.Foreign resident visa.

3.Financial statement or evidence.

4.Other documents required for the mortgage.

Foreign legal entity
(i.e. foreign investment)

May purchase the real estate in Taiwan if the mutual meets the Principle of Equality and Reciprocity.

Same as above.

1. Certificate issued by the Ministry of Economic Affairs.

2. Corporate registration card of the branch of the foreign company.

Commission Fee

Based on transaction amount

Buyer ： Transaction Amount x 1%
Seller ： Transaction Amount x 4%

At the time of signing the Sale and Purchase Contract

Limited to the of Yung Ching Rehouse Co. regular chain.

Deed Tax

Sale of Land: No tax imposed

Contract Price x 6%

Within 30 days after delivery of Notice of Tax Assessment

Sale of House: Tax is imposed based on contract amount

Stamp Duty

Imposed based on the contract amount

Building Price  x 0.1%

When transferring the property

Current Government Assessed Land Value x 0.1%

Land Agent Fee

Transfer fee

Approximately NT$15,000

Note: If the case has many lands or buildings, the fee will be determined case by case.

When transferring the property

Limited to the of Yung Ching Rehouse Co. regular chain

Mortgage fee

When mortgage is required

Limited to the of Yung Ching Rehouse Co. regular chain

 House Tax

Areas that have not been expropriated for land improvement in accorance with the Land Act

Residential: Current house value x 1.2%

From May 1 to May 31

It is generally paid by the user each year

Business: Current house value x 3%

Non-residential non-business: Current house value x 2%

Land Value Tax

Land in which there is already a land value (except for rural land tax)

Residential homes, public housing, labor residential areas: total land value reported x 0.2%

From November 1 to November 30 each year

It is generlaly paid by the user

General private lands: approximately 1%~5.5%, calculated based on the progressive total land value reported

Industrial land: Total land value reported x 1%