How wealth tax works in Taiwan
Taiwan levies no net wealth tax on individuals. Shares, deposits, funds and business interests face no annual Taiwanese wealth charge in 2026.
Property carries House Tax 2.0 since July 2024: 1% single national self-use, 1.2% self-use and public rentals, 1.5% to 4.8% for extra homes aggregated nationally, and 2% to 3% for business use. Land-value tax adds 0.2% self-use or progressive ordinary rates.
Wealth still meets tax when it earns or moves. Dividends, gains, rents, estates and gifts are all taxed even though holding costs no yearly wealth charge.
Tax rates at a glance
- Net wealth tax
- 0%Zero
- Net worth tax
- 0%
- Extra-home top
- 4.80%
- Land self-use
- 0.20%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsFamily officesHigh earnersCrypto holdersRemote founders
Watch out for
- House Tax 2.0 aggregates nationally. A fourth apartment anywhere pushes every unit toward the top band, not just the new one.
- Extra-home rates punish hoarding deliberately. Single-home owners pay 1% while multi-home landlords approach 4.8% on the same values.
- No wealth tax does not mean invisible wealth. Account reporting, property registers and AMT filings map holdings for the tax bureau.
- Succession taxes the stock instead. Estates and gifts pay 10% to 20%, so transfers face at the end what holding escapes yearly.
Frequently asked questions
Does Taiwan have a wealth tax?
No. Taiwan levies no net wealth tax, though House Tax 2.0 and land-value tax apply to property.
How are extra homes taxed in Taiwan?
Non-self-use residential units face 1.5% to 4.8% house tax aggregated nationally, against 1% for a single self-use home.
Is Taiwan good for wealth planning?
Holding financial wealth costs no yearly tax, but property hoarding, dividends, gains and succession are taxed firmly.