Taiwan capital gains tax calculator

It depends on the asset. Gains on listed shares and securities are exempt from income tax under article 4-1 of the Income Tax Act, but every sale pays the securities transaction tax on the transaction amount: 0.3% for shares, 0.1% for fund units, and 0.15% for a same-day day trade. Unlisted shares and privately placed fund certificates run the 20% alternative minimum tax on basic income over the exemption.

Under the 房地合一 regime, house and land acquired on or after 1 January 2016 is taxed separately at 45% when held two years or less, 35% over two up to five, 20% over five up to ten, and 15% over ten. The land value increment tax is deducted before the rate applies, and the first NT$4,000,000 of the balance on a qualifying self-use home is exempt with the excess at 10%.

There is no capital-gains exemption: the Ministry of Finance characterises virtual-asset trading as property transaction income under article 14 paragraph 1 subparagraph 7, computed as the sale price less the original cost and related expenses, included in gross consolidated income and taxed at the progressive rates of 5% to 40%.

Taiwan taxes an individual's disposals by class. Listed securities gains are outside income tax altogether: the Income Tax Act article 4-1 suspension of income tax on securities transaction income has run since 1 January 1990 with no sunset, and it also bars a securities transaction loss from being deducted from income. What a listed sale does bear is the securities transaction tax on the transaction amount, charged to the seller whether the sale is at a gain or a loss, and this calculator reports that tax as a cost of disposal rather than a tax on the gain. Source: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340003

Unlisted-company shares, and privately placed securities investment trust fund beneficiary certificates, are exempt from ordinary income tax under article 4-1 but are counted in basic income and taxed through the individual alternative minimum tax: Income Basic Tax Act article 12 paragraph 1 subparagraph 3, in force from 1 January 2021. The carve-out is shares of a domestic high-risk innovative startup company recognised by the central competent authority whose incorporation was less than five years before the transaction. Losses on these securities deduct from the same year's securities transaction income and carry into the following three years, but only where both the loss and the year it is deducted use actual transaction prices and original acquisition costs. Source: https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340115

House and land transactions acquired on or after 1 January 2016 run the 房地合一 separate tax (Income Tax Act articles 4-4, 14-4 to 14-8): the transaction price less the original cost and the costs of acquisition, improvement and transfer, then less the land value increment tax computed from the announced land value, and the balance is taxed separately and not added to gross consolidated income. For a Taiwan-resident individual the bands are 45% held two years or less, 35% over two but not over five, 20% over five but not over ten, and 15% over ten (article 14-4 paragraph 3 subparagraph 1 items 1-4). A property loss deducts from house-and-land transaction income within three years (paragraph 2). A self-use residence meeting the article 4-5 conditions is exempt up to NT$4,000,000 of that balance, with the excess at 10%. Sources: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340003 and https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340115

Crypto and other property: no capital-gains exemption applies, because article 4-1 covers securities transaction income only. The Ministry of Finance characterises virtual-asset trading as property transaction income under Income Tax Act article 14 paragraph 1 subparagraph 7, computed as the sale price less the original cost and the related expenses, included in gross consolidated income and taxed at the progressive rates; a property transaction loss may be claimed against property transaction income, capped at that income for the year, with a three-year carry-forward (article 17 paragraph 1 subparagraph 2 item 3 sub-item 1). The same characterisation governs movables, vehicles and collectibles. Sources: https://www.dot.gov.tw/singlehtml/ch26?cntId=a2c19cf668c24866be41e6348a3d08a9 and https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340003

Securities transaction tax: 0.3% of the transaction amount on shares (article 2 subparagraph 1), 0.15% on same-day cash buy-then-sell day trading of listed or OTC shares (article 2-2, in force to 31 December 2027), and 0.1% on other government-approved securities including fund units (article 2 subparagraph 2). Corporate and financial bond transaction tax is suspended from 1 January 2010 to 31 December 2026, and bond ETFs are suspended from 1 January 2017 to 31 December 2026 except leveraged and inverse bond ETFs, so the 0.1% bond rate returns on 1 January 2027 absent an extension (article 2-1). Government bonds are outside the tax entirely (article 1). Source: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340078

The individual alternative minimum tax is 20% of basic income less the exemption (Income Basic Tax Act article 13 paragraph 1), and is payable only to the extent the basic tax exceeds the regular income tax (articles 4 and 13). The statutory exemption is NT$6,000,000, indexed in NT$100,000 steps when the CPI rises 10% or more (article 3 paragraph 2); the operative figure is NT$6,700,000 through 2023 and NT$7,500,000 from 2024. The NTBT's English AMT page still prints NT$6,700,000 with a 2021 revision date; the annual Ministry of Finance tables are controlling. Source: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340115

The income tax return for a calendar year is filed from 1 to 31 May of the following year (Income Tax Act article 71 paragraph 1). A house-and-land transaction is declared within 30 days of the day after ownership transfer registration (or of the transaction day for superficies rights, presale houses and share transfers), whatever the taxable amount (article 14-5). Source: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340003