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  • 2025-07-17

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Deed Tax
Eligibility Laws & Regulations of Tax Reduction and Exemption or Tax Incentives
Businesses in the Technology Industrial Parks

Subparagraph 3 of Paragraph 1 of Article 21 of Act for the Establishment and Administration of Technology Industrial Parks 

Businesses in the Parks shall be exempted from the following taxes:

  1. The deed taxes on the acquisition of newly-built standard factories in the Parks or the buildings legally obtained from the Bureau.
Private institutions participating in transportation infrastructure projects

Article 31 of Statute for the Encouragement of Private Participation in Transportation Infrastructure Projects 

Land value tax, house tax leviable on real estates during the period of building and operation of the approved transportation infrastructure project, and deeds tax leviable on real estates at the time of procurement, may be appropriately reduced or completely exempted as the case may be, provided that said real estates are for direct use by a private entity eligible for encouragement under this Statute.
Criteria for tax reduction or exemption referred to in the preceding Paragraph shall be determined by MOF through consultation with MOTC and be submitted to the Executive Yuan for approval.

Private institutions participating in infrastructure projects

Article 39 of Act for Promotion of Private Participation in Infrastructure Projects 

The land value tax and the housing tax leviable on the real estate for direct use by a private institution during the building or operations of a major infrastructure project in which the private institution participates, and the deed tax leviable at the time of acquisition of such real estate may be reduced or completely exempted at the discretion of the authorities.
The tax exemption or reduction period, the scope thereof, the criteria and procedures therefor, and the supplemental tax payment as referred to in the preceding paragraph shall be prescribed by the relevant municipal/county/city governments, submitted to the relevant municipal/county/city councils for approval, and filed with the competent authority for recordation.

Financial institutions

Subparagraph 1 of Paragraph 1 of Article 13 of The Financial Institutions Merger Act 

Where the merger of Financial Institutions is approved by the Competent Authority, the Surviving Institution or the Newly Incorporated Institution may, when applying for amendment registration of the real estate owned by the Extinguished Institution, its movable properties that require registration and all encumbrances, directly process the registration against the certificate issued by the Competent Authority, without paying registration fees, in the following manner:

  1. The stamp tax and deed tax incurred by the merger shall be exempted.
Financial holding company or its subsidiary

Subparagraph 3 of Article 28 of Financial Holding Company Act 

After being approved by the competent authority to convert into a financial holding company or a subsidiary of a financial holding company, a financial institution shall comply with the following provisions:

  1. The stamp tax, deed tax, income tax and securities transfer tax arising from the transfer of business shall not be levied.
The asset transfer made in accordance with the asset trust securitization plan

Subparagraph 1 of Paragraph 1 of Article 38 of Financial Asset Securitization Act 

For the asset transfer made in accordance with the asset trust securitization plan approved by or effectively registered with the competent authority pursuant to this Act, the taxation shall be dealt with as follows:

  1. Except for the deed tax payable by the Trustee when it disposes of real estate, the stamp duty, deed tax and business tax imposed on the asset transfer shall be exempted.
Companies engaging in merger/consolidation and acquisition

Subparagraph 2 of Paragraph 1 of Article 39 of Business Mergers And Acquisitions Act 

In carrying on a division or the acquisition of assets or shares by a company pursuant to Articles 27 through 30 of this Act, with the shares entitled with voting rights as the consideration to pay the company so merged/consolidated and acquired while such shares are at a value not less than sixty-five percent of the total consideration, or where a company is carrying on the merger/consolidation, the following shall apply:

  1. The title-ship of acquired immovable property is exempted from deed tax.
Owner of building located in new town special area

Article 25 of New Town Development Act 

After the buildings in a new town special area are completed, the housing tax, land value tax, and deed tax will be exempted in the first year, and reduced by 80% in the second year, 60% in the third year, 40% in the fourth year, and 20% in the fifth year, and no reduction will be offered since the sixth year.
The above-mentioned reduction or exemption of sale contract tax shall be offered only once.

Issued:Property Tax Divison Release date:2017-08-15 Last updated:2025-07-15