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Transaction Tax & Fee Calculator

Land Value Increment Tax, Consolidated House and Land Income Tax, Deed Tax, Stamp Tax, registration fees and brokerage fees — fill in the form to see what the buyer and the seller each pay. Every line shows how it is calculated and the law it is based on.

1. Sale and ownership

Amounts are in units of NT$10k (NT$10,000). If you are not sure of an exact date, an approximate month is fine.

Sale price

NT$10k

Original purchase price (acquisition cost)

NT$10k

You may include the Deed Tax, scrivener fees and brokerage fees paid when you bought.

Date acquired

Use the date the ownership transfer was registered.

Date of this sale

Defaults to today; counted to the transfer registration date.

Seller's tax residency

Resident of Taiwan (ROC) Non-resident (fewer than 183 days in Taiwan in the year)

2. Land (for Land Value Increment Tax)

All of these figures are on the land registry transcript. If it is hard to read, send it to Chen Law and we will go through it with you.

Land area

㎡

The total area of the whole lot, from the land description section of the transcript.

Ownership shareThe "scope of rights" in the ownership section, e.g. 120/10000.

This year's Announced Current Land Value

NT$/㎡

Land value at previous transfer (or original assessed land value)

NT$/㎡

Shown in the ownership section of the transcript.

Consumer Price Index

The monthly CPI adjustment index published by the Ministry of Finance, for the month of the previous transfer. If unsure, enter 100 for now.

Land improvement costs and other deductions

NT$

For example, construction benefit fees or land readjustment costs. Zero for most sales.

Owner-occupied preferential rate (10%)

This land qualifies as owner-occupied residential landYou, your spouse or a lineal relative have household registration here, and it was not rented out or used for business in the year before the sale; urban land up to 300㎡. The first use is "once in a lifetime". If you have already used it, you must meet the "one home in a lifetime" conditions instead (held 6+ years, the only home in the household, registered here continuously for 6+ years, not rented or used for business in the 5 years before sale, up to 150㎡).

3. Consolidated House and Land Income Tax

Property acquired on or after 1 January 2016 is subject to this tax when sold. Property acquired before that falls under the old regime, which this calculator does not cover.

Special situations

Owner-occupied house and land exemptionYou, your spouse or a minor child have household registration here and have owned and lived in it continuously for 6+ years; no renting or business use in the 6 years before sale; not used by the household in the past 6 years. Gains up to NT$4 million are tax-free; the excess is taxed at 10%. Special cases taxed at 20%Sold within 5 years for involuntary reasons announced by the Ministry of Finance, such as job transfer or involuntary unemployment; or the first sale, within 5 years, of property obtained through a joint development on your own land, urban renewal, or reconstruction of an unsafe old building.

Transfer expenses

NT$10k

Brokerage, scrivener, advertising fees, etc. If left blank, estimated at 3% of the sale price, capped at NT$300,000.

4. Building and registration (Deed Tax, Stamp Tax, fees)

The Assessed House Value is on your House Tax bill; the Declared Land Value is on your Land Value Tax bill.

Assessed House Value

NT$

Declared Land Value

NT$/㎡

Used for the registration fee. Leave blank if unknown; only the building portion will be counted.

Number of title certificates

sheets

Usually one for the land and one for the building; more with a parking space or several lots.

5. Service fees

Under Ministry of the Interior rules, the combined brokerage fee paid by buyer and seller may not exceed 6% of the price; the actual rate is set by your brokerage agreement.

Seller's brokerage fee

Buyer's brokerage fee

Seller's scrivener fee

NT$

Enter the land scrivener's quote; leave 0 if not yet known.

Buyer's scrivener fee

NT$