Income Tax Act Article 14-4
Income or losses derived from transactions of house and land incurred by an individual provided in Article 4-4, where the house and land were originally acquired at a price, the amount of the income shall be the transaction price after deduction of the original cost and all expenses necessary for acquisition, improvement, and ownership transfer of that house and land; where the house and land were acquired through inheritance or gift, the amount of the income shall be the transaction price after deduction of the current value of the house and the assessed present value of land at the time of inheritance or gift (which shall be duly adjusted with the price index announced by the government) and all expenses necessary for acquisition, improvement, and ownership transfer of that house and land. However, the land value increment tax paid in accordance with the Land Tax Act shall be excluded from the expenses, unless such tax paid is prorated to the part of the total amount of land value increment not being deducted from the amount of the income.The amount of losses from transactions of house and land incurred by an individual is deductible from the income derived from transactions of house and land within three years from the day of transaction.Income derived from transactions of house and land incurred by an individual calculated in accordance with the previous two Paragraphs, after deduction of the total amount of land value increment calculated in accordance with the assessed present value provided in Paragraph 1, Article 30 of the Land Tax Act, shall not be added to the gross consolidated income. The tax payable shall be computed separately in accordance with the following tax rate:1. For an individual residing in the territory of the Republic of China:(1)The transferred house and land that had been held for a period of no more than 2 years shall be taxed at 45%.(2)The transferred house and land that had been held for a period of more than 2 years but no more than 5 years shall be taxed at 35%.(3)The transferred house and land that had been held for a period of more than 5 years but no more than 10 years shall be taxed at 20%.(4)The transferred house and land that had been held for a period of more than 10 years shall be taxed at 15%.(5)House and land that have been held for a period of no more than 5 years and are transferred because of a job transfer, involuntary separation from employment, or any other involuntary cause announced by the MOF, shall be taxed at 20%.(6)An individual who sells house and land, where the house is built in partnership with a business entity and the share of land associated with the unit has been held for a period of no more than 5 years, shall be taxed at 20%.(7)A house and the share of land associated with the house that are transferred for the first time after the completion of construction and have been held for a period of no more than 5 years, where the house and land are acquired through participation in urban renewal by providing land, legal buildings, other rights, or capital in accordance with the Urban Renewal Act or the participation in reconstruction in accordance with the Statute for Expediting Reconstruction of Urban Unsafe and Old Buildings, shall be taxed at 20%.(8) For income derived from transactions of self-use house and land conforming to the provisions of Subparagraph 1, Paragraph 1, Article 4-5, if the amount of income calculated in accordance with this paragraph exceeds NT$4 million, the income shall be taxed at 10% on the part of the income amount exceeding NT$4 million.2. For an individual not residing in the territory of the Republic of China:(1)The transferred house and land that had been held for a period of no more than 2 years shall be taxed at 45%.(2)The transferred house and land that had been held for a period of more than 2 years shall be taxed at 35%.The holding periods stated in the preceding paragraph and Subparagraph 1, Paragraph 1, Article 4-5, where the house and land were acquired through inheritance or legacy, may be consolidated with the holding period of the decedent or the legator.
中文原文 所得稅法第14-4條
第四條之四規定之個人房屋、土地交易所得或損失之計算，其為出價取得者，以交易時之成交價額減除原始取得成本，與因取得、改良及移轉而支付之費用後之餘額為所得額；其為繼承或受贈取得者，以交易時之成交價額減除繼承或受贈時之房屋評定現值及公告土地現值按政府發布之消費者物價指數調整後之價值，與因取得、改良及移轉而支付之費用後之餘額為所得額。
但依土地稅法規定繳納之土地增值稅，除屬當次交易未自該房屋、土地交易所得額減除之土地漲價總數額部分之稅額外，不得列為成本費用。
個人房屋、土地交易損失，得自交易日以後三年內之房屋、土地交易所得減除之。
個人依前二項規定計算之房屋、土地交易所得，減除當次交易依土地稅法第三十條第一項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，按下列規定稅率計算應納稅額：
一、中華民國境內居住之個人：
（一）持有房屋、土地之期間在二年以內者，稅率為百分之四十五。
（二）持有房屋、土地之期間超過二年，未逾五年者，稅率為百分之三十五。
（三）持有房屋、土地之期間超過五年，未逾十年者，稅率為百分之二十。
（四）持有房屋、土地之期間超過十年者，稅率為百分之十五。
（五）因財政部公告之調職、非自願離職或其他非自願性因素，交易持有期間在五年以下之房屋、土地者，稅率為百分之二十。
（六）個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，稅率為百分之二十。
（七）個人提供土地、合法建築物、他項權利或資金，依都市更新條例參與都市更新，或依都市危險及老舊建築物加速重建條例參與重建，於興建房屋完成後取得之房屋及其坐落基地第一次移轉且其持有期間在五年以下者，稅率為百分之二十。
（八）符合第四條之五第一項第一款規定之自住房屋、土地，按本項規定計算之餘額超過四百萬元部分，稅率為百分之十。
二、非中華民國境內居住之個人：
（一）持有房屋、土地之期間在二年以內者，稅率為百分之四十五。
（二）持有房屋、土地之期間超過二年者，稅率為百分之三十五。
第四條之五第一項第一款及前項有關期間之規定，於繼承或受遺贈取得者，得將被繼承人或遺贈人持有期間合併計算。
但依土地稅法規定繳納之土地增值稅，除屬當次交易未自該房屋、土地交易所得額減除之土地漲價總數額部分之稅額外，不得列為成本費用。
個人房屋、土地交易損失，得自交易日以後三年內之房屋、土地交易所得減除之。
個人依前二項規定計算之房屋、土地交易所得，減除當次交易依土地稅法第三十條第一項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，按下列規定稅率計算應納稅額：
一、中華民國境內居住之個人：
（一）持有房屋、土地之期間在二年以內者，稅率為百分之四十五。
（二）持有房屋、土地之期間超過二年，未逾五年者，稅率為百分之三十五。
（三）持有房屋、土地之期間超過五年，未逾十年者，稅率為百分之二十。
（四）持有房屋、土地之期間超過十年者，稅率為百分之十五。
（五）因財政部公告之調職、非自願離職或其他非自願性因素，交易持有期間在五年以下之房屋、土地者，稅率為百分之二十。
（六）個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，稅率為百分之二十。
（七）個人提供土地、合法建築物、他項權利或資金，依都市更新條例參與都市更新，或依都市危險及老舊建築物加速重建條例參與重建，於興建房屋完成後取得之房屋及其坐落基地第一次移轉且其持有期間在五年以下者，稅率為百分之二十。
（八）符合第四條之五第一項第一款規定之自住房屋、土地，按本項規定計算之餘額超過四百萬元部分，稅率為百分之十。
二、非中華民國境內居住之個人：
（一）持有房屋、土地之期間在二年以內者，稅率為百分之四十五。
（二）持有房屋、土地之期間超過二年者，稅率為百分之三十五。
第四條之五第一項第一款及前項有關期間之規定，於繼承或受遺贈取得者，得將被繼承人或遺贈人持有期間合併計算。