A: 1.Residents of the R.O.C.:
Conditions |
Tax Rate |
Holding periods |
no more than 1 year |
45% |
more than 1 year but no more than 2 years |
35% |
more than 2 years but no more than 10 years |
20% |
more than 10 years |
15% |
Conforming to the tax preference for transaction of self-use house and land※ |
1. the amount of the exempt income: NT$4,000,000
2. the amount of the taxable income exceeds NT4,000,000:10% |
※The tax preference for transaction of self-use house and land: The house and land held by an individual, his/her spouse, or their minor children which comply with the following conditions:
A. The individual, his/her spouse, or their minor children have resided, maintained their household registration at the self-used house, and have owned the house for 6 consecutive years.
B. The house and land have never been used for lease, business operation, or professional practice in the last 6 years before its sale.
C. The individual, his/her spouse, or their minor children have never applied for the preference in the previous 6 years.
2. Non-residents of the R.O.C.:
Conditions |
Tax Rate |
Holding periods |
no more than 1 year |
45% |
more than 1 years |
35% |