(FWA 2026/3/4)Whether investing, coming for work, or immigrating through marriage, many will face administrative and housing issues. If you plan to settle down for the long term, you might naturally consider purchasing real estate to get rid of the uncertainty of renting. But is the process of buying real estate in Taiwan actually possible? If I obtain permanent residency, does that qualify me to buy a house here? It’s not that simple. This article compiles relevant legal regulations and practical market insights to help you plan your long-term life in Taiwan.
No Reciprocity, No Property Even with Permanent Residency
According to Taiwan’s Land Act, whether foreign nationals can acquire real estate in Taiwan is based on the principle of equality and reciprocity. That is, whatever land rights a foreign national’s home country grants to Taiwanese citizens, Taiwan grants those same rights to the citizens of that country in Taiwan.
For example, if the Japanese government allows Taiwanese citizens to acquire real estate in Japan, then Japanese citizens can likewise acquire real estate in Taiwan; whereas, if the Ukrainian government forbids Taiwanese from acquiring agricultural land there, then Ukrainians similarly cannot acquire agricultural land in Taiwan.
To find out if your country is a reciprocal nation, you can check the Ministry of the Interior’s “List of Reciprocal Countries for Foreign Nationals Acquiring or Setting Land Rights in Our Country.”
Even New Immigrants/foreign spouses with an ARC, or foreign nationals who have obtained permanent residency, are still considered foreign nationals if they haven’t acquired Republic of China (Taiwan) citizenship. They must still adhere to whether there are equal and reciprocal conditions between Taiwan and their home country to determine if they can acquire real estate.
Restrictions Apply Even with Reciprocity
According to Taiwan regulations, certain categories of land are prohibited from being transferred, encumbered (surface rights, mortgages, etc.), or leased to foreign nationals. These include: forest lands, fisheries, hunting grounds, salt fields, mineral deposits, water sources, lands lying within fortified and military areas, and lands adjacent to the national frontiers. (Article 17 of the Land Act)
There are also restrictions on the purpose after a foreign national acquires land. It is limited to self-use, investment, or public welfare purposes. They can acquire land for residences, business premises, office buildings, shops, factories, churches, hospitals, schools for expats’ children, diplomatic and consular buildings, buildings of public welfare organizations, and cemeteries.
Practical Considerations for Buying Real Estate
Beyond the legal qualifications, buyers face unique hurdles in the local real estate market. Here are the key practical considerations:
Mortgages and Guarantors : While legally permitted to buy, getting a local mortgage can be challenging. Most Taiwanese banks require a Taiwanese citizen to act as a guarantor to minimize risk.
Down Payment Requirements : Locals usually prepare a 20% down payment, but foreign nationals may face stricter lending criteria.
Hidden Costs and Fees : Purchasing real estate involves additional upfront cash beyond the down payment. Budget for the Real Estate Agent Fee (typically 1% to 2% for the buyer), Deed Tax (6% of the government-assessed value of the building), Stamp Tax (0.1% of the contract value), and the Land Registration Agent fee.
Taiwanese Real Estate Quirks :
Ping and Public Facility Ratio: Taiwan measures real estate in Ping (1 Ping = 3.3 square meters / 35.5 square feet). Crucially, the registered size includes communal areas (elevators, lobbies). In modern elevator buildings, this Public facility ratio often reaches 30% to 35%, meaning your actual indoor space will be significantly smaller than the total listed size.
Unloanable Properties: Avoid purchasing illegal rooftop structures or industrial residences . Banks generally refuse to issue mortgages for these properties due to legal and zoning compliance issues.
Registration and Inheritance
Except for special investments requiring approval from the Ministry of Economic Affairs or other central competent authorities, the basic registration process is largely the same as general transactions. Applicants should attach a translation of the foreign national’s passport and a land use zoning certificate. After the land office receives and verifies the documents, it submits them to the municipal or county government for approval, which usually takes 7-14 days.
Currently, Thailand and the Philippines can acquire real estate rights; Singaporeans are permitted to acquire any floor of a building with 6 floors or more for residential use. Other countries are handled according to the list of equal reciprocity. (Note: Indonesia, Vietnam, and Myanmar cannot acquire real estate in Taiwan).
Finally, foreign nationals inheriting real estate in the Taiwan area are also subject to the restrictions of the principle of equal reciprocity. If the inheritance is restricted land stipulated in Article 17 of the Land Act, it must be sold to a Taiwanese citizen within three years from the date of completion of the inheritance registration, or it will be subjected to public bidding.
