How Do Taxpayers Who Are “Non-residents of the Republic of China” File the Individual House and Land Transactions Income Tax Return?

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National Taxation Bureau of the Northern Area, Ministry of Finance indicated, from July 1st to December 31st in 2021, non-residents of the Republic of China shall, on his/her own initiative, file the tax return and attach relevant documents to the tax collection authority within 30 days from the following day of the day on which the house and land transaction is completed.
The tax payable shall be computed separately in accordance with the following tax rate:
(1) The transferred house and land that have been held for a period of no more than 2 years, shall be taxed at 45%.
(2) The transferred house and land that have been held for a period of more than 2 years, shall be taxed at 35%.
NTBNA additional explains that, in accordance with the provisions of Article 7 of the Income Tax Act, residents of the R.O.C. are referred to (1) a person who has domicile within the territory of the Republic of China and resides at all times within the territory of the Republic of China; or (2) a person who has no domicile within the territory of the Republic of China but resides within the territory of the Republic of China for a period of more than 183 days during a taxable year. The term “individual not residing in the Republic of China” denotes an individual other than those described above.
Please make more use of online declaration. If you have any questions, please call the toll-free number 0800-000-321.The Bureau will assign a professional to serve you.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ef294470b58c49fcb753b8aa06ff3749