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Taipei City Goverment

Land

How can a foreigner acquire rights or interests in land in Taiwan, R.O.C.?

  1. Regulations: the Article 17 to 20, Land Act of the Republic of China.
    (1) Requirements: When a foreigner is acquiring the rights or interests in land in the Republic of China, Chinese citizens, according to the reciprocal treaties or their own laws, shall be permitted the same rights or interests in land in his/her country. (Article 18, Land Act)
    (2) Types of Land: Land for forestry, aquaculture, 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 buildings, buildings 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 government authorities concerned.(Article 19, Land Act)
  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 land
  5. Procedures for a foreign company purchasing an 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 with 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: The Reciprocal document can be waived when the foreign applicant, who is a national listed in the following table, is acquiring the rights and interests in land in the Republic of China.