(1)Q: What kinds of situation for foreigners acquiring lands for investment
need the approval from the competent central
A．Investment in major infrastructure projects means
investment in projects approved by the central government authorities
concerned or reported to Executive Yuan for approval.
B．Investment in overall economic development means
investments as listed below:
(1)Development of tourist hotels, entertainment and tourist facilities, sport
centers or stadiums.
(2)Residences and buildings.
(3)Industrial plants or factories.
(4)Development of industrial zones, business and industry
complexes, high technology scientific parks and other special zones.
(6)Public infrastructure construction.
(7)Development of new cities/towns and new communities, or
(8)Other permissible investments announced by the central government
C．Investment in agricultural and animal husbandry
industries means investments that comply with the categories and criteria
of technical intensive and capital-intensive agriculture specified and
announced by the Council of Agriculture (COA), Executive
(2)Q:How to purchase land rights?
1.Requirements：Only foreigners whose home
countries, according to treaties or their domestic laws, entitle ROC nationals
to the same rights may acquire land in Taiwan, ROC. (Article 18, Land Act)
2. Types of Land: Land for forestry, hunting reserves, salt plants, mineral
deposits exploitation, water resources, military base and areas, and land
adjacent to the national frontiers shall not be transferred to, used as
collateral by, or leased to foreigners. (Article 17, Land Act)
3.Usage of Land: The usage of land leased or purchased by foreigners is limited
for residences, business sites, office buildings, shops, factories, churches,
hospitals, schools for children of foreigners, diplomatic and counselor
building, building of organizations for the promotion of public welfare, and
cemeteries. In addition, foreigners may be allowed to acquire land for
investments helpful or useful in major infrastructure projects, overall
economic development, or agricultural and animal husbandry industries that are
approved by the competent authorities .(Article 19,
Land Act) 1. Regulations: the Article
17 to 20, Land Act of the Republic of China. 2. Where to apply: Land Registration Office where
the land is located. 3. Processing time: 7 to 14 working days 4. Fee: (1) Application for approval: Free (2)
Registration Fee: 0.1% of the official value of the real property. 5. Procedures for Foreign company purchasing estate
in Taiwan, R.O.C.: If a foreign company opens a branch office in Taiwan for the
first time, it should file a license application to the Ministry of Economic
Affairs. A foreign company recognized by Taiwan laws acts as a subject of
rights so that it may be allowed to acquire land in Taiwan. 6. Note：If the nation of the foreign
applicant, who is acquiring the rights and interests on land in the Republic of
China, is listed in the following table, the Reciprocal document shall not be
List table of reciprocal nations for foreigners acquiring land in Taiwan,
(3)Q:What is the restriction when a foreigner is acquiring the
According to the land regulations, Lands of the following descriptions
shall not be transferred or leased to foreigners, nor may encumbrance on them
be created in favor of aliens:
1. Forest lands.
3. Hunting grounds.
4. Salt fields.
5. Lands with mineral deposit.
6. Sources of water.
7. Lands lying within fortified and military areas and lands adjacent to the
The transfer referred to in the preceding paragraph shall not include the
acquisition of land through inheritance. But the said land shall be disposed of
to Chinese nationals within three years after the completion of the
registration of inheritance. If the land is not duly disposed of within this
time limit, the Special Municipality or County / City Government shall transfer
it to the National Property Bureau for public tendering. The procedure for
public tendering provided by Article 7 3-1 shall, mutatis mutandis, apply.
The provisions referred to in the preceding paragraph shall, mutatis mutandis,
apply to the acquisition of land, listed in (1) to 7. Above,
through inheritance before the revision of this Act, where the registration of
inheritance has not yet been completed.
Article 18 Only those aliens may acquire or create rights over land in the
Republic of China who is nationals of States that have diplomatic relations
with the Republic of China and permit, according either to treaty or to their
municipal Acts, Chinese nationals to enjoy the same rights in their respective
(4)Q:Can foreigners acquire or
inherit land rights?
Only foreigners whose home countries, according to
treaties or their domestic laws, entitle ROC nationals to the same rights may
acquire or inherit land in Taiwan, ROC.
Department of Land Administration, Taipei City Government