1.Residents of the R.O.C.:
|
Holding periods
Tax rate
|
Before July 1st 2021 (Transaction Date) |
Since July 1st 2021 (Transaction Date) |
|---|---|---|
| 45% | no more than 1 year | no more than 2 year |
| 35% | more than 1 year but no more than 2 years | more than 2 year but no more than 5 years |
| 20% | more than 2 years but no more than 10 years | more than 5 years but no more than 10 years |
| 15% | more than 10 years | more than 10 years |
| Conforming to the tax preference for transaction of self-use house and land |
|
|
2.Non-Residents of the R.O.C.:
|
Holding periods
Tax rate
|
Before July 1st 2021 (Transaction Date) |
Since July 1st 2021 (Transaction Date) |
|---|---|---|
| 45% | no more than 1 year | no more than 2 year |
| 35% | more than 1 year | more than 2 year |