Standards of Withholding Rates for Various Incomes Article 11
Where an individual outside the territory of the Republic of China derives income arising from transactions of house, land, the right to use a house, the presale house with its building location, shares, or capital in Article 4-4 of the ITA which is calculated in accordance with Paragraph 3, Article 14-4 of the ITA, he or she shall file and pay the tax in accordance with the following withholding rate according to the holding period of the house, land, the right to use a house, the presale house with its building location, shares, or capital:1. The withholding rate shall be 45% if the holding period is no more than 2 years.2. The withholding rate shall be 35% if the holding period is more than 2 years.Where an individual of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year in accordance with Paragraph 4, Article 25 of the AGR derives income which is calculated in accordance with Paragraph 3, Article 14-4 of the ITA, he or she shall file and pay the tax as applicable under the preceding Paragraph of this Article.A profit-seeking enterprise which has neither any fixed place of business nor business agent within the territory of the Republic of China but derives income arising from the transaction of house, land, the right to use a house, the presale house with its building location, shares, or capital in accordance with Article 4-4 of the ITA which is calculated in accordance with Paragraph 2, Article 24-5 of the ITA, shall file and pay the tax in accordance with the withholding rate under Paragraph 1 of this Article.A juristic person, organization, or other institution of the Mainland Area with neither any fixed place of business nor business agent in the Taiwan Area in accordance with Paragraph 4, Article 25 of the AGR but deriving income arising from the transaction of house, land, the right to use a house, the presale house with its building location, shares, or capital in accordance with Article 4-4 of the ITA which is calculated in accordance with Paragraph 2, Article 24-5 of the ITA, shall file and pay the tax as applicable under the preceding Paragraph of this Article.A profit-seeking enterprise with neither any fixed place of business nor business agent within the territory of the Republic of China deriving income from a property transaction other than that specified in Paragraph 3, shall file and pay the tax in accordance with the withholding rate of 20% of the income. An individual outside the territory of the Republic of China deriving income from a property transaction other than that specified in Paragraph 1 or income from self-undertaking in farming, fishing, animal husbandry, forestry, mining, or other income as described in Article 14 of the ITA, shall file and pay the tax in accordance with the withholding rate of 20% of the income.A juristic person, organization, or other institution of the Mainland Area with neither any fixed place of business nor business agent in the Taiwan Area in accordance with Paragraph 4, Article 25 of the AGR deriving income from a property transaction other than that specified in Paragraph 4, and an individual of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year in accordance with the aforesaid provision of AGR deriving income from a property transaction other than that specified in Paragraph 2, income from self-undertaking in farming, fishing, animal husbandry, forestry, mining, or other income as described in Article 14 of the ITA, that income shall be filed and paid as applicable under the preceding Paragraph of this Article.
中文原文 各類所得扣繳率標準第11條
非中華民國境內居住之個人交易本法第四條之四規定之房屋、土地、房屋使用權、預售屋及其坐落基地、股份或出資額，其依本法第十四條之四第三項規定計算之餘額，應依其持有該房屋、土地、房屋使用權、預售屋及其坐落基地、股份或出資額之期間，按下列扣繳率申報納稅：
一、持有期間在二年以內者，為百分之四十五。
二、持有期間超過二年者，為百分之三十五。
本條例第二十五條第四項規定於一課稅年度內在臺灣地區居留、停留合計未滿一百八十三天之大陸地區人民，如有本法第十四條之四第三項規定計算之餘額，適用前項規定申報納稅。
在中華民國境內無固定營業場所及營業代理人之營利事業交易本法第四條之四規定之房屋、土地、房屋使用權、預售屋及其坐落基地、股份或出資額，其依本法第二十四條之五第二項規定計算之餘額，應依第一項規定之扣繳率申報納稅。
本條例第二十五條第四項規定在臺灣地區無固定營業場所及營業代理人之大陸地區法人、團體或其他機構，交易本法第四條之四規定之房屋、土地、房屋使用權、預售屋及其坐落基地、股份或出資額，其依本法第二十四條之五第二項規定計算之餘額，適用前項規定申報納稅。
在中華民國境內無固定營業場所及營業代理人之營利事業如有第三項以外之財產交易所得，應按所得額百分之二十扣繳率申報納稅。
非中華民國境內居住之個人如有第一項以外之財產交易所得、自力耕作、漁、牧、林、礦所得或其他所得，應按所得額百分之二十扣繳率申報納稅。
本條例第二十五條第四項規定在臺灣地區無固定營業場所及營業代理人之大陸地區法人、團體或其他機構，如有第四項以外之財產交易所得，及本條例同條項規定於一課稅年度內在臺灣地區居留、停留合計未滿一百八十三天之大陸地區人民，如有第二項以外之財產交易所得、自力耕作、漁、牧、林、礦所得或其他所得，適用前項規定申報納稅。
一、持有期間在二年以內者，為百分之四十五。
二、持有期間超過二年者，為百分之三十五。
本條例第二十五條第四項規定於一課稅年度內在臺灣地區居留、停留合計未滿一百八十三天之大陸地區人民，如有本法第十四條之四第三項規定計算之餘額，適用前項規定申報納稅。
在中華民國境內無固定營業場所及營業代理人之營利事業交易本法第四條之四規定之房屋、土地、房屋使用權、預售屋及其坐落基地、股份或出資額，其依本法第二十四條之五第二項規定計算之餘額，應依第一項規定之扣繳率申報納稅。
本條例第二十五條第四項規定在臺灣地區無固定營業場所及營業代理人之大陸地區法人、團體或其他機構，交易本法第四條之四規定之房屋、土地、房屋使用權、預售屋及其坐落基地、股份或出資額，其依本法第二十四條之五第二項規定計算之餘額，適用前項規定申報納稅。
在中華民國境內無固定營業場所及營業代理人之營利事業如有第三項以外之財產交易所得，應按所得額百分之二十扣繳率申報納稅。
非中華民國境內居住之個人如有第一項以外之財產交易所得、自力耕作、漁、牧、林、礦所得或其他所得，應按所得額百分之二十扣繳率申報納稅。
本條例第二十五條第四項規定在臺灣地區無固定營業場所及營業代理人之大陸地區法人、團體或其他機構，如有第四項以外之財產交易所得，及本條例同條項規定於一課稅年度內在臺灣地區居留、停留合計未滿一百八十三天之大陸地區人民，如有第二項以外之財產交易所得、自力耕作、漁、牧、林、礦所得或其他所得，適用前項規定申報納稅。