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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.

How you acquired the property

Purchase (for value) Inheritance Gift (not from a spouse) Gift from a spouse

For inherited or gifted property, the cost basis and holding period for the Consolidated House and Land Income Tax are calculated differently from a purchase, so choose the right option.

Sale price

NT$10k

If you are selling only a share, enter the price for your share.

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 (no domicile in Taiwan and fewer than 183 days in Taiwan in the year)

Someone who has a domicile in Taiwan and habitually lives here is a resident even in a year with fewer than 183 days in Taiwan (Income Tax Act Art. 7, para. 2).

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 share of the landThe "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. For inherited land, it is the Announced Current Land Value at the date of the deceased's death (Enforcement Rules of the Land Tax Act Art. 48).

Price index

From the Land Value Increment Tax price index table that the tax office publishes monthly, based on the Consumer Price Index issued by the DGBAS; look up 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; the Assessed House Value must be at least 10% of the land's Announced Current Land Value (not required if the building was completed more than a year ago). The first use is "once in a lifetime", for urban land up to 3 ares (300㎡). 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 1.5 ares).

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 (the gain on the building is added to your individual income tax). If the acquisition date is on or before 31 December 2015 (purchase: registration date; inheritance: the date the deceased acquired it; gift from a spouse: the spouse's original acquisition date), extra old-regime fields appear below and the calculator works out the tax on the building gain under individual income tax; for inherited property that qualifies as owner-occupied, the optional new regime is shown side by side.

Share of rights being soldEnter 1/1 for the whole property. When only a share is sold (50/50 spouses, co-owning siblings), the NT$4 million owner-occupied exemption is reduced in proportion, e.g. 6/10 → NT$2.4 million (National Taxation Bureau of the Northern Area).

Transfer expenses

NT$10k

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

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 and the excess is taxed at 10%; if less than the whole property is sold, the exemption is reduced in proportion. For inherited property, the 6 years may include the period the deceased held it. 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.

Old regime (property transaction income on the building): what we need

Assessed House Value at inheritance

NT$

The Assessed House Value assessed for Estate Tax (building only, not the land).

Consumer price index adjustment

CPI for the month of sale ÷ CPI for the month of inheritance × 100 (Ministry of Finance ruling Tai-Cai-Shui No. 11504549440 of 15 July 2026, point 3); the index is published by the DGBAS. 100 means no adjustment.

Your individual income tax rate

The bracket you fall into once this building gain is added to your income for the year of sale; the bracket thresholds are announced by the Ministry of Finance every year (2026 announcement). If the gain straddles two brackets, the actual tax is slightly lower than a single-rate estimate.

How the building gain is calculated

Actual figures (sale price − acquisition cost or value at the time) Deemed income per Ministry of Finance standard

Where the sale price is on the actual-price registry and the acquisition cost can be substantiated by the purchase contract or the Estate Tax / Gift Tax assessment, the tax office normally uses the actual figures; the deemed-income standard only applies when no return is filed or the cost cannot be substantiated (Enforcement Rules of the Income Tax Act Art. 17-2). It is shown here for comparison.

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$