Guide to Taiwan Deed Tax
1. Scope of Taxation | |
The deed tax is levied on the transfer of title of real estate through sale, acceptance of a dien right, exchange, donation, subdivision, or occupancy, except where the land value increment tax applies. The deed tax is payable at the time of transfer. |
2. Taxpayer | |
The taxpayer of the deed tax is the party that acquires title to real estate through any of the following: |
3. Tax Base | |
The deed tax is based on the deed price prescribed by the Real Estate Appraisal Committee of the local government. |
4. Tax Base | |||||||||||||||||
The deed tax rates are as follows:
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