How capital gains tax works in Taiwan
Individuals pay no income tax on certified securities gains since 2016. Instead a 0.3% securities-transaction tax applies to gross sale proceeds of shares, with 0.15% for day trades through 2027.
Property follows the integrated house-land system: resident individuals pay 45% inside two years, 35% to five, 20% to ten and 15% beyond. Self-use homes get TWD 4 million exempt with 10% on the excess.
Uncertified shares and capital contributions are taxed as property-right gains at progressive rates. Corporate securities gains enter minimum-tax basic income.
Tax rates at a glance
- Share transaction tax
- 0.3%On sale
- Day-trade rate
- 0.15%
- Property short hold
- 45%
- Property long hold
- 15%
- Self-use exemption
- TWD 4M
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersTradersHigh earnersFamily offices
Watch out for
- Transaction tax applies to proceeds, not profit. A loss-making sale still pays 0.3% on the full sale value with no loss relief.
- Bond transaction tax stays suspended only through 2026. Check current law before assuming 2027 bond trades stay exempt.
- Property holding clocks use registration dates. Pre-sale bookings and actual title transfers can sit in different bands.
- Self-use relief needs six years of registration and residence with no rental or business use, once per six years. Part-time landlords fail the test.
Frequently asked questions
Does Taiwan tax capital gains?
Listed-share gains pay 0.3% transaction tax on proceeds instead of income tax. Property flips pay 45% to 15% by holding period, and private stakes follow progressive rates.
Are crypto gains taxed in Taiwan?
Crypto sits outside the securities exemption and is generally taxed as property or income gains at progressive rates, with evolving guidance.
Is my home sale taxed in Taiwan?
Self-use homes get TWD 4 million exempt with 10% on the excess after six qualifying years. Quick flips pay 45% or 35%.