On 2026/07/15, the Taiwan Tax Bureau issued clarification regarding the tax treatment of properties inherited from parents and subsequently retained as the decedent’s primary residence. The guidance confirms that such inherited houses are subject to the standard property tax assessment, but qualifies for an indexing adjustment that ties the tax base to the consumer price index, thereby limiting sudden increases in tax liability. The Bureau also emphasized that heirs must register the property within 30 days of inheritance and may apply for a deferral of tax payment until the property is sold or transferred.
Key Takeaways
- Effective Date: 2026/07/15
- Tax Treatment: Standard property tax with CPI indexing adjustment
- Registration: Must be completed within 30 days
Source: Read Original Announcement