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01.How to acquire the rights or interests of land in Taiwan, ROC?

1.Requirements:Only foreigners whose home countries, according to treaties or their domestic laws, entitle ROC nationals to the same rights may acquire land in Taiwan, ROC. (Article 18, Land Act)

2.Types of Land: Land for forestry, hunting reserves, salt plants, mineral deposits exploitation, water resources, military base and areas, and land adjacent to the national frontiers shall not be transferred to, used as collateral by, or leased to foreigners. (Article 17, Land Act)

3.Usage of Land: The usage of land leased or purchased by foreigners is limited for residences, business sites, office buildings, shops, factories, churches, hospitals, schools for children of foreigners, diplomatic and counselor building, building of organizations for the promotion of public welfare, and cemeteries. In addition, foreigners may be allowed to acquire land for investments helpful or useful in major infrastructure projects, overall economic development, or agricultural and animal husbandry industries

that are approved by the competent authorities .(Article 19, Land Act)
  (1). Regulations: the Article 17 to 20, Land Act of the Republic of China.
  (2). Where to apply: Land Registration Office where the land is located.
  (3). Processing time: 7 to 14 working days
  (4). Fee: (1) Application for approval: Free (2) Registration Fee: 0.1% of the official value of the real property.
 (5). Procedures for Foreign company purchasing estate in Taiwan, R.O.C.: If a foreign company opens a branch office in Taiwan for the first time, it should file a license application to the Ministry of Economic Affairs. A foreign company recognized by Taiwan laws acts as a subject of rights so that it may be allowed to acquire land in Taiwan.
 (6). Note:If the nation of the foreign applicant, who is acquiring the rights and interests on land in the Republic of China, is listed in the following table, the Reciprocal document shall not be submitted.
List table of reciprocal nations for foreigners acquiring land in Taiwan, ROC

02.Are foreign religious and legal persons allowed to own land in Taiwan?

Foreign nationals may acquire real estate rights if the purchase is approved under the relevant regulations in the Land Act. This is based on Articles 11 and 12 of Enforcement Regulations for General Principles of Civil Code as well as Article 4 of Operational Directions for Foreigners to Acquire Land Rights in Taiwan such as “Foreign legal persons shall be established except in circumstances forbidden by law,” “Foreign legal persons who have been approved have the same rights as those of Chinese legal persons within the limits of the law,”and“If a foreign legal person applies for acquiring or creating land rights in Taiwan, it shall be first recognized by the Taiwan laws before to act as a subject of rights.”This means that foreign legal persons should first obtain approval according to the mandates of the law to be allowed to acquire land rights.

03.What are the laws governing the sale and purchase of real estate by foreign nationals in Taiwan? What documents do they have to prepare?

1.Acquisition of real estate by foreign nationals in Taiwan is governed by Articles 17 and 20 of the Land Act, as well as relevant regulations in the “Operational Directions for Foreigners to Acquire Land Rights in Taiwan”

2.Foreign nationals purchasing real estate are required to submit the following documents to the Land Registration Office where the land is located :

  (1). Application form for land registration
  (2). Identification documents of obligor and oblige of changes in land rights
  (3). Contract of sale and purchase
  (4). Tax payment or tax exemption documents (e.g. land value increment tax or tax on land ownership registration)
 (5). Certificate of Reciprocity (has included in the table of reciprocal countries, therefore not necessary)
 (6). Certificate of zoning for land use (do not need to submit if the land is considered non-urban)
 (7). Land ownership certificate
 (8). Authorization document ( attach if individual is unable to apply personally)
 (9).Other documents of evidence required according to the provisions of the Central Land Administration

3.In addition, for the procedures, information, and documentation involved in the acquisition of land rights by foreign nationals in Taiwan, please visit the global website of the Department of Land Administration at and download information on“free download,” “application form,”and “land rights category”

04. Can nationals from countries which are not included in the equal reciprocal countries purchase real estate in Taiwan?

1. The approval shall be based on Article 18 of the Land Act which states that “the acquisition of land rights by foreign nationals in the ROC should be, according to the mandates of the law, equal to the rights ROC nationals enjoy in the host country.” In addition, “In applying for acquisition of land rights, the individual must attach documentation from relevant agencies as proof that his country has extended the same rights to ROC nationals.”

2. Nationals from countries which have not been included on the list of “List of Reciprocal Nations for Foreigners Acquiring Land in Taiwan, R.O.C.” , should attach documents proving reciprocity. This means that there are documents showing that the country has extended the same rights to ROC nationals; it is notarized by the Taiwan embassy, consular office, representative office, and other MOFA accredited agencies.
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