What are the property purchase costs in Taiwan in 2026?

Deed tax (契稅) is the buyer-facing building tax. Invest Taiwan and National Taxation Bureau guidance put the purchase-and-sale rate at 6% of the local standard assessed building value, not automatically 6% of the market price. Land Value Increment Tax (土地增值稅) generally falls on the seller for the land portion when title moves, with progressive rates of 20%, 30%, and 40% on the assessed increment, and a possible 10% privileged rate for qualifying self-use residential land. Contracts also attract stamp tax at 0.1% of the real-estate contract value.

Ownership registration at the land office is separate. Taipei Land Administration guidance charges roughly 0.1% (one-thousandth) of the declared land value or rights value for a rights-change registration, plus a small title-certificate fee (commonly NT$80 per certificate). Mortgage registration, if you borrow, adds another fee layer.

Broker commission is capped by Ministry of the Interior rules at a combined 6% of the actual sale price across both sides, which is a ceiling rather than a fixed bill. Market splits often put more on the seller and about 1-2% on the buyer, but write the share into the agency agreement before you start viewings. A land-administration agent (地政士, often called a scrivener) usually handles title search, tax estimates, and registration for a separate flat fee negotiated in New Taiwan dollars.

House tax and land-value tax continue each year on assessed bases set by local tax offices. Apartment owners also pay monthly building management fees and repair-fund contributions that vary by tower quality in Taipei, Taichung, and Kaohsiung. Higher-value or multiple-home holdings can face tighter house-tax differentials under local practice, so ask the tax office for a live estimate rather than copying a blog total.

Keep a Taiwan bank account and ARC tax number ready for settlements and recurring bills through open a bank account and get a tax ID. City price levels still dominate the cash ask: compare how expensive Taiwan is and Taipei cost of living before you treat a suburban listing as cheap once fees stack on.

If closing cash blocks ownership, stay in the rental path via how to rent a home until equity and ARC history catch up.