When you buy a home, the buyer mainly pays 3 statutory taxes and fees: deed tax = assessed building value (deed value, 契價) × 6%; stamp duty = the amount stated in the public deed contract (公契) × 1‰; and registration fees = registration fee (value of the right × 1‰) + a certificate fee of NT$80 per certificate. The land portion owes no deed tax; the seller pays land value increment tax instead. Land agent (地政士) fees, often called scrivener fees (代書費), and broker fees have no statutory amount; they follow what you agree with the land agent or broker, and this article gives no market figures.
Note: Deed tax must be declared within 30 days from the date the contract is formed, and registration must be applied for within 1 month; filing late brings, respectively, a penalty for failure to file on time (怠報金) and a fine on the registration fee. Who bears the taxes and fees can be agreed in the sale contract, but the tax bill is still sent by law to the taxpayer. Rates and fees follow the latest announcements of the Ministry of Finance, the Ministry of the Interior, and the tax and land administration authorities of Taipei City and New Taipei City.
Home purchase taxes and fees overview: who pays and how they are calculated
| Item | How it is calculated | Who bears it by law | Basis |
|---|
| Deed tax | Deed value × 6%; the deed value is the assessed building value (standard price), not the transaction price | The acquirer (buyer) | Articles 3, 4 and 13 of the deed tax act (契稅條例) |
| Stamp duty | Amount stated in the public deed contract × 1‰ | The person who makes the contract or instrument | Articles 5 and 7 of the stamp tax act (印花稅法) |
| Registration fee | Value of the right × 1‰ (for land, the declared land value; for buildings, the value on which the tax authority assessed deed tax) | The right holder (buyer) | Article 76 of the land act (土地法) |
| Certificate fee | NT$80 per certificate, counted by the number of certificates | The applicant | Article 67 of the land act; Article 2 of the fee standards |
| Mortgage registration | Registration fee at 1‰ of the right value applied for, plus NT$80 per certificate of other rights (他項權利證明書) | By law the right holder (the mortgagee); who actually pays follows the loan contract | Article 76 of the land act; Article 2 of the fee standards |
| Land agent (scrivener) fees and broker fees | Per the engagement or commission contract; there is no statutory rate | As agreed | — |
| Land value increment tax; integrated housing-and-land income tax (房地合一稅) | Taxes of the seller, not the buyer | The original owner (seller) | Article 5 of the land tax act (土地稅法); Article 14-4 of the Income Tax Act |
Deed tax: assessed building value × 6%
Under the deed tax act, a sale of real estate requires declaring and paying deed tax, but land in areas where land value increment tax is levied is exempt from deed tax (Article 2), so in practice it applies only to buildings. The deed tax rate for sales is 6% of the deed value (Article 3), declared and paid by the acquirer (Article 4). The deed value is the standard price assessed by the local real estate appraisal committee (Article 13); the Taipei City tax office (臺北市稅捐處) explains that this is the building's assessed present value, while the New Taipei tax office explains it as the building's taxable present value plus its tax-exempt present value, minus the tax-exempt present value of the arcade (騎樓).
- Filing deadline: Within 30 days from the date the contract is formed, fill in the declaration form and file it with the tax collection authority, attaching the standard-form contract (Article 16).
- Payment deadline: Within 30 days after the assessed payment notice is served (Article 19).
- Late filing: For every 3 days overdue, a penalty for failure to file equal to 1% of the tax payable is added, up to the amount of the tax payable and not exceeding NT$15,000 (Article 24).
Ministry of Finance example: for a building with a contract price of NT$800,000 and a standard price of NT$500,000, the deed tax is NT$500,000 × 6% = NT$30,000. The assessed building value can be looked up at the tax collection authority where the building is located; for house tax see When house tax is paid and how to apply for the house tax 2.0 self-use rate.
Stamp duty: amount on the public deed contract × 1‰
The stamp tax act lists real estate sale instruments "applied for to the competent authority for registration of real rights" as taxable documents, with stamp duty of 1‰ of the amount per document, paid by affixing stamps (Article 5, subparagraph 5; Article 7). The Ministry of Finance tax portal (財政部稅務入口網) explains that stamps of 1‰ of the amount on the contract (the public deed contract) are affixed. The Taipei City land administration department (臺北市政府地政局) explains that the public deed contract is made in 2 copies, and 1 of them carries the stamps.
- How to pay: You can buy stamps at a post office, affix them to the public deed contract and cancel them by signing across them; or take the public deed contract to the local tax collection authority to get a payment slip, or issue the slip yourself online with an electronic certificate and pay online; tax of NT$30,000 or less can be paid at a convenience store.
- Worked example: If the amount stated on the public deed contract is NT$9,000,000, stamp duty = NT$9,000,000 × 1‰ = NT$9,000.
For how to fill in the amount on the public deed contract, follow the explanation of the land agent or the land administration office. By law the stamp duty is affixed by the contracting party; in practice, who bears it can be agreed in the sale contract.
Registration fees: registration fee 1‰ + certificate fee NT$80
Article 76 of the land act provides that for registration of a change in land rights, the right holder pays a registration fee of 1‰ of the declared land value or the value of the right. The Sanchong land administration office, New Taipei (新北市三重地政事務所) explains that the registration fee is calculated at 1‰ of the value of the right and the certificate fee is NT$80 per certificate, counted by number of certificates; the basis for the NT$80 certificate fee is Article 2 of the fee standards for land or building improvement right certificates and applications to use cadastral data (土地或建築改良物權利書狀及申請應用地籍資料規費收費標準; amended April 20, 2023). New Taipei's online application page for sale registration states that the registration fee is calculated at 1‰ of the declared land value and of the value on which the tax authority assessed deed tax payable (or exempted).
This article's worked example: The declared land value of the land shares totals NT$3,000,000 and the assessed value of the building for deed tax is NT$1,000,000, so the registration fee = (NT$3,000,000 + NT$1,000,000) × 1‰ = NT$4,000; with 1 property ownership certificate (權狀) each for the land and the building, the certificate fee is NT$160. When you take out a mortgage, the registration of the mortgage is charged a further registration fee at 1‰ of the value of the right.
Registration deadline: Article 73 of the land act provides that the application must be made within 1 month after the right changes; if late, for each month overdue a fine equal to the registration fee payable (1 times) may be imposed, up to a maximum of 20 times. The Taipei City land administration department describes the process as: sign the contract → declare land value increment tax and deed tax → pay the taxes in full → apply for sale registration; the buyer and seller must also declare actual-price registration together when applying for the transfer registration (Sanchong land administration office). For how to look up actual-price registration data, see How to look up actual-price registration.
Land agent fees, broker fees and other costs
- Land agent (scrivener) fees: There is no statutory standard; they follow what you agree with the land agent. This article suggests asking the land agent before signing to list the service items (for example transfer, mortgage setting, cancellation) and the amount for each in writing, and then comparing.
- Broker fees: They follow the sales commission contract or offer form. The Control Yuan's March 2021 table of the closing status of corrective cases records that the Ministry of the Interior's policy position is to maintain the rule setting a ceiling on brokerage remuneration; the actual rate and how the buyer and seller share it follow the contract you signed.
- Splitting house tax and land value tax: For the year of handover, the house tax and land value tax bills are still sent to the taxpayer (for land value tax, the taxpayer is the owner on the land register as of August 31 each year, Article 40 of the land tax act and Article 20 of its enforcement rules); how the buyer and seller split them follows the contract. For land value tax see When land value tax is due.
- Bank fees: Handling fees, appraisal fees and so on follow each bank's rules.
The deed tax, stamp duty, land agent fees, registration fees and broker fees paid on purchase can be counted later, when you sell, as acquisition cost for the integrated housing-and-land income tax; keep the receipts. See How the integrated housing and land tax is calculated.
FAQ
How much deed tax do I pay when buying a home?
Assessed building value × 6%; it is not calculated on the transaction price. Land is exempt from deed tax. For example, for a building with an assessed value of NT$500,000, the deed tax is NT$30,000.
How is stamp duty calculated when buying a home?
Amount on the public deed contract × 1‰, paid by affixing stamps or by getting a payment slip. With an amount of NT$9,000,000 on the public deed contract, stamp duty is NT$9,000.
How much are the transfer registration fees?
The registration fee is 1‰ of the value of the right (land at the declared land value, buildings at the value assessed for deed tax), and the certificate fee is NT$80 per certificate.
How much are land agent (scrivener) fees?
There is no statutory amount; they follow your agreement with the land agent. This article gives no market figures; it suggests getting several quotes and asking for the items to be listed in writing.
What happens if deed tax is declared late?
For every 3 days overdue, a penalty for failure to file equal to 1% of the tax payable is added, up to the amount of the tax payable and not exceeding NT$15,000.
Last updated: 2026-11-01
This article is compiled by the SOSfix editors from public information and is for general reference only; for your own case, contact the tax collection authority where the property is located (Taipei City tax collection office 臺北市稅捐稽徵處 02-2394-9211; New Taipei City tax collection office 新北市政府稅捐稽徵處 02-8952-8200) and the land administration office.
Sources
- Laws and regulations database: deed tax act (全國法規資料庫：契稅條例; in Chinese; amended 2010-05-05, verified 2026-11-01): Article 2 on land exempt from deed tax, Article 3 on the 6% rate for sales, Article 4 on declaration by the acquirer, Article 13 on the deed value, Article 16 on declaring within 30 days, Article 19 on paying within 30 days, Article 24 on the penalty for failure to file.
- Laws and regulations database: stamp tax act (全國法規資料庫：印花稅法; in Chinese; amended 2002-05-15, verified 2026-11-01): Article 5 on real estate instruments, Article 7 on 1‰.
- Laws and regulations database: land act (全國法規資料庫：土地法; in Chinese; amended 2024-08-07, verified 2026-11-01): Article 67 on certificate fees, Article 73 on registering within 1 month and the fine, Article 76 on the registration fee of 1‰.
- Laws and regulations database: land tax act (全國法規資料庫：土地稅法; in Chinese; amended 2025-01-24, verified 2026-11-01): Article 5 on land value increment tax being paid by the original owner (seller), Article 40 on August 31 as the reference date for land value tax liability.
- Laws and regulations database: enforcement rules of the land tax act (全國法規資料庫：土地稅法施行細則; in Chinese; amended 2021-09-23, verified 2026-11-01): Article 20 on the owner shown on the land register on the reference date being the taxpayer for land value tax.
- Laws and regulations database: fee standards for land or building improvement right certificates and applications to use cadastral data (全國法規資料庫：土地或建築改良物權利書狀及申請應用地籍資料規費收費標準; in Chinese; amended 2023-04-20, verified 2026-11-01): Article 2 on the certificate fee of NT$80 per certificate.
- Ministry of Finance tax portal: levying of deed tax (財政部稅務入口網：契稅的課徵; in Chinese; updated 2026-09-08, verified 2026-11-01): rate table, deed value as the standard price, calculation and penalty examples.
- Ministry of Finance tax portal: levying of stamp duty (財政部稅務入口網：印花稅的課徵; in Chinese; updated 2026-08-26, verified 2026-11-01): 1‰ of the public deed contract amount, ways to pay, the NT$30,000 limit at convenience stores.
- Taipei City tax collection office: how is the deed value for deed tax set? (臺北市稅捐稽徵處：契稅的契價如何訂定？; in Chinese; updated 2022-02-18, verified 2026-11-01): the deed value is the assessed building value.
- New Taipei City tax collection office: deed tax rates and calculation formula (新北市政府稅捐稽徵處：契稅稅率及計算公式; in Chinese; updated 2021-12-27, verified 2026-11-01): the deed value is the taxable present value plus the tax-exempt present value, minus the tax-exempt present value of the arcade.
- Taipei City land administration department: how to handle ownership transfer registration for a real estate sale (臺北市政府地政局：如何辦理不動產買賣所有權移轉登記？; in Chinese; updated 2021-02-08, verified 2026-11-01): the process, 1 copy of the public deed contract carrying the stamps, registering within 1 month.
- Sanchong land administration office, New Taipei: documents, procedures and fees for land and building transfer registration (新北市三重地政事務所：辦理土地房屋過戶移轉登記所需之文件、手續及費用; in Chinese; 2024-11-19, verified 2026-11-01): registration fee of 1‰, certificate fee of NT$80 per certificate, declaring actual-price registration at the same time.
- New Taipei City online applications: explanation of sale registration cases (新北市政府線上申辦：買賣登記案件說明; in Chinese; verified 2026-11-01): the registration fee is calculated at 1‰ of the declared land value and of the value on which the tax authority assessed deed tax payable (or exempted); NT$80 per certificate.
- Control Yuan: table of the closing status of corrective cases (監察院：糾正案件結案情形一覽表; in Chinese; March 2021, verified 2026-11-01): the Ministry of the Interior's policy position of maintaining the rule setting a ceiling on brokerage remuneration.
Related reading: Taiwan Pre-Sale Home Contract Review and Escrow Guide · Equal Principal vs Interest Mortgage: Grace Period Risks · Taiwan Gift Tax Annual Exemption: Rules for Parents & Child
