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Who Pays Deed Tax in House Sale?

According to the Deed Tax Act and the Land Tax Act, the deed tax of a house sale shall be borne by the buyer while the land price appreciation tax shall be borne by the seller if land is transferred at a price, said the Local Tax Bureau of Taichung City Government.

Local Tax Bureau explained further that the deed tax is levied when a property is traded, mortgaged, exchanged, donated, partition or possessed. This provision is not applicable to land transaction, however. In other words, a deed tax shall be paid for the sale of a house but the land price appreciation tax shall be imposed on a land transaction. The deed tax rates vary depending on the ways how a real estate is transferred. The deed tax rate is 6% for sale, donation, and possession; 4% for a creation of a Dien; and 2% for exchange and partition. A deed tax must be declared within 30 days from the date when the house transaction contract is signed; otherwise, a 1% tax liability shall be levied for every three days of delay in such a declaration but the total fine imposed shall not exceed the amount of tax determined to be due or not more than NT$15,000.

If you have any question, please call 0800-086969 (toll-free) or 04-22585000 ext. 1 for the call center.
  • Data update: 2018-11-19
  • Publish Date: 2013-12-30
  • Source: Local Tax Bureau
  • Hit Count: 282