Taiwan Capital Gains Tax
Detailed capital gains tax rates and rules for Taiwan in 2026.
Capital GainsTWD
Capital gains on securities for individuals are currently exempt from income tax in Taiwan, though an integrated income tax on securities capital gains has been proposed and repealed multiple times. Real property transactions are subject to a consolidated house and land tax ranging from 15-45% for properties held under specified periods. Corporate capital gains on securities are included in taxable income at the 20% rate.
Standard Rate
20%
Exemptions
- Capital gains on listed securities traded on the Taiwan Stock Exchange are currently exempt for individual investors
- Gains from the sale of land are subject to land value increment tax rather than income tax
- Gains from certain government bonds
How Taiwan Capital Gains compares
Taiwan’s capital gains tax rate of 20% is the 43rd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Taiwan
20%
Asia average
13.9%
Global average
13.8%
