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Ownership Structure Comparison

Whose name should the property be registered in? Your own, 50/50 with your spouse, your child's, or a company's — each carries different taxes and risks when you buy, hold, sell, or pass it on to the next generation. Enter your situation to compare all four side by side.

Your situation

Amounts are in units of NT$10k (NT$10,000). The Announced Current Land Value and the Assessed House Value appear on the Land Value Tax bill, the House Tax bill or the land registry transcript; for a property you have not bought yet, ask the agent or Chen Law to look them up.

Purchase price

NT$10k

Total Announced Current Land Value

NT$10k

Announced Current Land Value × your share of the land area.

Assessed House Value

NT$10k

Long-term plan

Live there, then sell Leave it to the children

Expected years of ownership

years

Expected price growth by sale

Relative to the purchase price; only affects the "sale" stage.

Use

Owner-occupied (you or your child registered there) Rented out

Qualifies for the owner-occupied house and land exemption on saleRegistered and living there continuously for 6+ years, no renting or business use within 6 years, not used by the household in the past 6 years; gains up to NT$4 million are exempt from Consolidated House and Land Income Tax.

If in your child's name, who pays

Both parents One parent

If "Married" is not ticked, only one NT$2.44 million exemption is counted.

Your other assets, roughly

NT$10k

Used to estimate how much this property adds to the Estate Tax.

Number of children

children

Married (spouse living)

For planning reference only. Totals include only the taxes that can be quantified (Gift Tax, Consolidated House and Land Income Tax, Estate Tax, and annual House Tax). Land Value Tax, company bookkeeping and running costs, tax on dividends, and the risk of co-owners disagreeing are not converted into numbers. The income tax at the sale stage does not deduct the land value increment, and the separate Land Value Increment Tax payable on sale (Land Tax Act Art. 28) is not included; both are the same under all four options, so the comparison is unaffected, but the actual total tax on a sale will differ. Estate Tax is estimated using the NT$13.33 million exemption, deductions and brackets that apply in 2026, without the deduction for the surviving spouse's claim to the division of remaining marital property (Estate and Gift Tax Act Art. 17-1), so the actual Estate Tax may be lower when there is a spouse. Real ownership planning involves marriage, inheritance and family circumstances — it is worth discussing before you buy.

Talk it over with Chen Law before you buy →