Financial Instruments / Real Estate Transaction Tax Advisory
Investing in Taiwan’s financial markets or real estate can be rewarding—but also complex when it comes to taxes.
Taiwan’s tax rules for securities, derivatives, bonds, dividends, and real estate are intricate, with different rates and reporting requirements depending on your residency status, holding period, and the source of income. For foreign investors, careful tax planning is essential to avoid unexpected liabilities.
🌐 Why It Matters for Foreign Investors
Complex regimes: Taiwan applies different tax rules to residents vs. non-residents, and special rules apply to real estate (such as the Consolidated Housing & Land Tax or “RPT 2.0”).
High stakes in real estate: Non-residents face higher capital gains tax rates (up to 45% if the property is sold within two years).
Financial instruments: Dividend and interest income may be subject to 21% and 20% withholding tax, but treaty relief is often available.
Cross-border dimension: Even if Taiwan taxes your gains, your home country may also seek to tax worldwide income—making treaty planning and proof of tax payments essential.
📊 Our Advisory Services
Status & Rate Analysis
Determining your residency status, applicable rates, and filing obligations under Taiwan law.Financial Instrument Tax Planning
Advising on taxation of stocks, bonds, structured products, and derivatives; applying preferential tax treatments where available.Real Estate Tax Structuring
Guidance on property purchases and sales, including calculation of potential gains, deductions, and filing timelines.Treaty Relief & Double Taxation Planning
>Identifying opportunities under Taiwan’s tax treaties to reduce or eliminate double taxation on dividends, interest, or capital gains.
>Assistance in obtaining Certificates of Residence and preparing supporting documentation for foreign tax credit or exemption claims.Filing & Compliance Support
Preparing required tax filings in Taiwan, ensuring compliance with the strict deadlines (e.g., real estate sales must be reported within 30 days).
💡 Why Choose LY CPA Firm
Big Four experience, boutique flexibility – We combine international expertise with personalized service.
Special focus on foreign investors – We understand the unique challenges non-residents face in Taiwan’s tax system.
Strategic planning, not just compliance – We go beyond filing to help optimize your cross-border tax position.
Reminder: 
Selling property in Taiwan as a non-resident? Read this before you sell.
Who is a non-resident?
Generally, anyone who does not have a Taiwan domicile and stays < 183 days in Taiwan in the calendar year of sale.
Headline tax rates (House/Land Tax—Real Property Tax 2.0 “RPT 2.0”)
≤ 2 years holding: 45%
> 2 years: 35%
Non-residents don’t get the 20%/15% long-term rates or principal-home breaks available to residents.
Deadline
File and pay within 30 days from the day after title transfer registration.
Don’t miss these filing essentials
Compute the gain correctly: Sale price − (original cost + eligible improvements + transaction expenses).
Keep receipts: Brokerage, deeds/registrations, notarization, renovation that increases value, etc.
Paper trail matters: Contract, acquisition proofs, cost invoices, proof of payments, your ID/passport/ARC, and (if abroad) a power of attorney for your local agent.
Status can change year to year: Your 183-day count and domicile situation in the sale year drives your rate.
Cross-border angle (treaty planning)
Most treaties let Taiwan tax property gains (since the property is located here).
But your home country may:
>Exempt foreign real-estate gains, OR
>Tax worldwide gains but grant a foreign tax credit.
Action items:- Get a Certificate of Tax Residence and Taiwan tax payment proof.
- Confirm whether exemption or credit applies in your home country.
- If close to 183 days, check if qualifying as a Taiwan tax resident could lower your rate—before you sell.
LY CPA Firm – How we help
Status & rate check: Resident vs non-resident, holding-period tests, projected tax.
Deduction review: We scrub your documents so you don’t overpay.
Treaty coordination: We map Taiwan tax to your home-country return (exemption/credit), optimize timing, and prepare the evidentiary pack.
👉 If you are a foreign investor holding financial products or real estate in Taiwan, our team will ensure your transactions are compliant, tax-efficient, and aligned with treaty benefits. Contact us before your next transaction to avoid surprises and maximize returns.
