Taiwan Wealth & Property Tax
Detailed wealth & property tax rates and rules for Taiwan in 2026.
Wealth Tax
Taiwan does not impose a net wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Taiwan levies inheritance tax at progressive rates of 10%, 15%, and 20%. The 20% top rate applies to net taxable estates exceeding TWD 100 million. An exemption of TWD 13.33 million applies, plus deductions for surviving spouse, dependents, and other qualifying items. Gift tax also applies at the same rates with an annual exemption of TWD 2.44 million.
Top Rate
20%
Property Tax
Annual property tax in Taiwan includes land value tax (1-5.5% of assessed land value for general land; 0.2% for self-use residential) and house tax (1.2% for self-use residential; 1.5-3.6% for non-self-use). A land value increment tax of 20-40% applies on gains from land transfers, calculated on the government-assessed land value increase.
How Taiwan Wealth Tax compares
Taiwan does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
