Ministry of Finance Amends Real Estate Combined Income Tax Declaration Guidelines

Wed, 22 Apr 2026 23:50:23 +0000
Taxation

Taiwan's Ministry of Finance (MOF) issued amendments to the 'Real Estate Combined Income Tax Declaration Guidelines' on April 21, 2026, effective the same day. Key changes include: (1) revised equity-value calculation method for anti-avoidance provisions, allowing use of total asset fair-market value as denominator when objectively measurable (e.g., accountant-verified actual-price data); (2) narrowed scope of anti-avoidance rules by exempting 'old equity' (acquired before June 30, 2021) attributable to pre-2016 'old-system' real estate from combined-tax treatment; and (3) codification of existing interpretive rulings on spouse gifts, successive inheritances, holding-period calculations, and joint-development taxation. The MOF confirmed these taxpayer-favorable provisions apply retroactively to unassessed cases.