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Taipei City Revenue Service

FAQs

What is the scope of Deed Tax? What situation may cause Deed Tax to become obligatory for a taxpayer to declare?

Deed Tax is a tax imposed when the transfer of property right of real estate occurs. However, Deed Tax is not applicable to the land within the area in which the Land Value Increment Tax is imposed. A taxpayer acquiring ownership of real estate through sale, creation of dien, exchange, bestowal, partition, or possession shall be responsible for filing Deed Tax. The builder stated on the License of Usage shall be responsible for filing Deed Tax if a construction is granted with such License of Usage before completion of such construction through sale, exchange, or bestowal, or because the assignee is the original builder stated on the Construction License, or the change of the name of the builder occurs during construction.