Forty-one U.S. states and Washington, D.C. sit in the full-reciprocity table of Taiwan's list for foreign land ownership, where South Korea and Japan are items 1 and 2. Eight states carry conditions. Oklahoma is listed as non-reciprocal. That is the May 2021 edition, still posted by the Taipei City land department in October 2026.
U.S. buyers are listed by state
Article 18 of the Land Act lets a foreigner acquire land rights only where Taiwan nationals have the same rights in that person's country. The conditional table lists South Carolina, Minnesota, Iowa, Maryland, West Virginia, the Dakotas and Mississippi, mostly with an acreage cap or a bar on agricultural land.
Why states? Where a country makes its land rules region by region, as the United States does, proof of reciprocity must cover that region (point 1 of the Ministry of the Interior's directions). Listed buyers need no certificate (Tainan City land bureau; Ministry FAQ).
Seven categories of land, among them forest, fishery and water-source land, cannot be transferred, encumbered or leased to foreigners under Article 17; inheritance is handled separately, as the column on foreign heirs explains. Homes and offices are among the uses Article 19 permits, for self-use, investment or public-interest purposes, within area and location limits set by the local government.
Presale contract assignments, restricted since July 1, 2023
Article 47-4 of the Equalization of Land Rights Act took effect on July 1, 2023 (legislative history). It covers buyers of a presale home (預售屋) and of a newly completed home with an occupancy permit but no first ownership registration yet (新建成屋). After signing, the buyer may not assign or resell the contract to a third party. Advertising it is barred too.
The article has two exceptions. One is a transfer between spouses, lineal blood relatives, or collateral blood relatives within the second degree. The other requires a ground announced by the central authority and approval from the local authority, and it is capped at one unit nationwide every two years.
A company's office, a company's apartment
Under Article 17 of the Statute for Investment by Foreign Nationals, an enterprise that a foreign investor has invested in under that statute has the same legal rights and obligations as one run by Taiwan nationals, unless another law provides otherwise. An office bought in the Taiwan company's own name starts from that rule.
Could the same company buy an apartment? Article 79-1 of the Equalization of Land Rights Act requires a private juridical person buying a house for residential use to submit a use plan and obtain a permit from the central authority, unless an announced exemption applies. The permit is valid for one year. For five years after registration the company cannot transfer the property, except through compulsory execution, expropriation, a court judgment or another statute. Whether a building is residential turns on the use recorded in the registry transcript, occupancy permit or building permit: 住 or 住宅 (permit regulations, art. 2). Moving a desk in does not change that entry.
Registration, deed tax and resale tax
Signing does not transfer title. Under Article 758 of the Civil Code, a transfer of real property by contract takes effect only on registration. A foreign buyer files with the land office where the property is located, and the local government decides on approval (Land Act, art. 20; Taipei City land department).
Figures are as of October 2026. Deed tax on a purchase is 6% of the deed price, paid by the buyer. The deed price is the local assessment committee's standard price, and land in an area subject to land value increment tax is exempt, so for an ordinary apartment the base is the building's standard price, not the market price (Deed Tax Act, arts. 2, 3, 4 and 13).
On a later sale, tax residence sets the rate. Article 7 of the Income Tax Act treats as a resident anyone domiciled and habitually living in Taiwan, or without a domicile but present for 183 days or more in the tax year. For a house or land acquired on or after January 1, 2016, an individual nonresident pays 45% where the holding period is within two years and 35% beyond that (art. 4-4; art. 14-4). The rate applies to the transaction income less the total land value increase, not to the full sale price.
Land value increment tax is charged separately to the original owner (Land Tax Act, arts. 5 and 28). The column on buying and selling a flat works through both calculations and the filing deadline.
For a specific purchase, a non-confidential outline can go to Hovering International Law Firm at wei@hoveringlaw.com.tw: nationality (and state, for U.S. citizens), the property's location, and whose name goes on the title.
Official sources
- Land Act (土地法): art. 17, art. 18, art. 19, art. 20
- Ministry of the Interior, list of reciprocal countries for foreigners acquiring or creating land rights (外國人在我國取得或設定土地權利互惠國家一覽表), May 2021 (110.5) edition, as posted on the Taipei City Department of Land Administration page for foreign buyers (page updated June 8, 2026); the same page describes where to file
- Tainan City Land Administration Bureau, guide for foreign nationals: point 1 of the Operational Directions for Foreigners to Acquire Land Rights in Taiwan (外國人在我國取得土地權利作業要點) and the certificate exemption for listed countries
- Ministry of the Interior English FAQ: documents for a foreign national's purchase
- Equalization of Land Rights Act (平均地權條例): art. 47-4, art. 79-1, legislative history (Executive Yuan order of June 9, 2023 setting July 1, 2023 as the effective date)
- Regulations on review of assignment or resale of presale and newly completed housing contracts (預售屋及新建成屋買賣契約讓與或轉售審核辦法): art. 2
- Regulations on permits for private juridical persons buying residential housing (私法人買受供住宅使用之房屋許可辦法): art. 2
- Statute for Investment by Foreign Nationals (外國人投資條例): art. 17
- Civil Code (民法): art. 758
- Deed Tax Act (契稅條例): art. 2, art. 3, art. 4, art. 13
- Income Tax Act (所得稅法): art. 4-4, art. 7, art. 14-4
- Land Tax Act (土地稅法): art. 5, art. 28
Sources checked: October 6, 2026
This article is general information based on Taiwan statutes and official materials checked on October 6, 2026. It is not legal or tax advice on any individual transaction.
Frequently Asked Questions
- Can a U.S. citizen buy a home in Taiwan?
- Taiwan's reciprocity list answers state by state. In the May 2021 edition, which the Taipei City land department was still posting in October 2026, 41 states and Washington, D.C. are in the full-reciprocity table, eight states are in the conditional table, and Oklahoma is in the non-reciprocal table. South Korea and Japan are fully reciprocal. Every foreign buyer must also clear the land-category bar in Land Act art. 17, the purpose, use, area and location limits in art. 19, and local government approval under art. 20.
- Does every foreign seller pay Taiwan's nonresident rates on a property sale?
- No. The rate depends on tax residence under Income Tax Act art. 7, and citizenship does not decide it. A person domiciled and habitually living in Taiwan, or without a domicile but present for 183 days or more in the tax year, is a resident. As of October 2026, an individual nonresident who sells a house or land acquired on or after January 1, 2016 pays 45% if the holding period is within two years and 35% if it is longer (arts. 4-4 and 14-4). The rate applies to the transaction income less the total land value increase, not to the full sale price.
This article provides general information and is not legal advice on any individual matter.
