01Can you buy? The reciprocity principle
Taiwan does not open property ownership to everyone. Under Article 18 of the Land Act, a foreigner may acquire land rights in Taiwan only if that person's home country grants the same right to Taiwanese nationals. This is the reciprocity principle — "you let our citizens buy, we let yours buy."
In practice, Taiwan currently recognises reciprocity with around 77 countries and regions, including the United States, United Kingdom, Japan, South Korea and Malaysia. Reciprocity is confirmed against the Ministry of the Interior's official list at the time of purchase, not by whether the two countries have formal diplomatic ties.
Countries with conditions, and countries that cannot
A few nationalities have special treatment worth knowing before you start:
| Status | Examples | What it means |
|---|---|---|
| Full reciprocity | USA, UK, Japan, S. Korea, Malaysia, and ~77 in total | Can buy buildings and (most) land, subject to the restrictions below. |
| Conditional | Singapore, Hong Kong, Philippines | Limited rights — e.g. Singaporeans generally cannot buy land except by inheritance; some restrictions on house types. |
| Not permitted | Indonesia, Vietnam, Myanmar, Macau | Generally cannot acquire land or property directly. |
If your country is not on the reciprocity list, direct purchase in your own name is usually not possible — but there may be alternative routes (e.g. through a spouse or a company). Ask us to check your specific nationality.
02What you can't buy — seven land categories
Even with reciprocity, Article 17 of the Land Act prohibits foreigners from owning, mortgaging or leasing seven categories of land, for reasons of national security and resource protection:
- Forest land
- Fishery land
- Hunting land
- Salt fields
- Mineral land
- Water-source land
- Land in fortress, military or border zones
For most buyers this is not a problem: ordinary residential apartments, condominiums and homes in urban areas are unaffected. The restriction mainly matters if you were looking at rural land, resource land or land near sensitive zones.
03Permitted use
Under Article 19 of the Land Act, land acquired by a foreigner must be for a permitted purpose — typically self-use (residence), investment, or public-interest uses such as schools, places of worship, embassy premises, and approved projects that benefit the wider economy. In everyday terms, buying a home to live in or an apartment to rent out both fall comfortably within the rules.
04Buying as an individual vs. a company
You can buy either as a natural person or through a company — the path differs:
| As an individual | As a foreign company | |
|---|---|---|
| Requirement | Passport / ARC and reciprocity check | Must first obtain recognition from the Ministry of Economic Affairs and register a Taiwan branch |
| Best for | Personal home, personal investment | Corporate premises, business investment |
| Complexity | Lower | Higher — corporate setup comes first |
If you are buying with a Taiwanese spouse, the property is often registered in the spouse's name, which removes most of the foreign-buyer steps. We can advise which structure fits your situation.
05The step-by-step process
A foreign purchase includes one extra stage that a local purchase does not: government approval. Overall it usually takes about 1.5 to 2 months. Tap each step to see what's involved.
▾ Tap a step to expand
1Confirm reciprocity & eligibilityDay 1▸
Check your nationality against the Ministry of the Interior's reciprocity list, and confirm the target property is not one of the seven restricted land types. This is the make-or-break first step.
2Sign the purchase agreement~1 week▸
The sale contract sets out the address, price, payment schedule and both parties' obligations. For foreign buyers it should include a reciprocity clause. A bilingual agent or lawyer is strongly recommended so you fully understand the terms.
3Identity & document verification1–2 weeks▸
Foreign documents need authentication:
- Passport / ARC as identity proof
- If you cannot attend in person, a power of attorney authenticated by a Taiwan overseas mission (embassy / representative office)
- Foreign-language documents need a Chinese translation, verified as required
4Apply for a Uniform ID No.a few days▸
Foreign buyers apply to the immigration authority for a Uniform ID Number, which is needed for tax filing and property registration.
5Filing by the land agent—▸
Your land administration agent (地政士 / scrivener) prepares and files the registration application, including the sworn statement that the land is not a restricted category, and handles the paperwork end to end.
6Government approval1–2 weeks extra▸
The local land office reports the case to the competent authority for approval — this is the step that does not exist for local buyers, and the main reason a foreign purchase takes longer.
7Registration & transfer completefinal▸
Once approved, ownership is registered and transferred to you. You receive the title, and the property is legally yours.
06Getting a mortgage
Financing is where foreign buyers meet the most friction. Banks assess non-residents more conservatively:
- A long-term Alien Resident Certificate (ARC) and proof of local income are usually expected
- Some banks require a local guarantor (a creditworthy Taiwanese with income)
- Without an ARC, the loan term may be short (for example, some banks cap it at around 7 years)
- Overseas income alone is often hard to use; local salary/asset proof carries the most weight
- The government's "New Youth" preferential loan is for citizens and generally not available to foreigners — unless your spouse is Taiwanese
07Taxes — the key difference for foreigners
When you buy
Buying costs are broadly the same as for locals: deed tax, stamp duty, registration fees and agent fees — together typically around 5%–7% of the price.
When you sell — this is the big one
Taiwan's Consolidated Income Tax on Real Property (房地合一稅) taxes the gain when you sell. The rate depends on how long you held the property and whether you are a tax resident. This is where non-resident foreigners are treated very differently:
| Holding period | Resident (183+ days/yr) | Non-resident foreigner |
|---|---|---|
| Within 2 years | 45% | 45% |
| Over 2, up to 5 years | 35% | 35% |
| Over 5, up to 10 years | 20% | still 35% |
| Over 10 years | 15% | still 35% |
| Self-use home | 10% (with allowance) | not available |
In other words, if you are a non-resident (you do not stay in Taiwan 183+ days in the year of sale), your gain is taxed at 45% within two years and 35% after that — with none of the lower long-term rates or the self-use home allowance that residents enjoy. Many foreign buyers overlook this until they sell.
Tax rates and thresholds change; the figures above are for general orientation as of 2026. Always confirm the current rules for your situation.
We handle the whole thing for you
Buying property in a country whose language and system you don't fully know is stressful. As a licensed land administration agent, Richard Cai guides foreign buyers through every step — reciprocity checks, overseas-mission document authentication, the Uniform ID application, filing and government approval, tax planning, and clear bilingual communication throughout.
This guide is general information prepared by Taiwan Escrow Office for foreign nationals considering property in Taiwan. It is not legal, tax or investment advice, and does not create a client relationship. Laws, tax rates, loan rules and the reciprocity list change over time; always confirm the current position for your specific case before acting. Actual transactions should be handled by a licensed land administration agent and, where needed, a lawyer or tax adviser.