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(1)Q:What kinds of situation for foreigners acquiring lands for investment need the approval from the competent central government authorities?


A. Investment in major infrastructure projects meansinvestment in projects approved by the central government authorities concerned or reported to Executive Yuan for approval.

B. Investment in overall economic development meansinvestments as listed below:

  • (1) Development of tourist hotels, entertainment and tourist facilities, sportcenters or stadiums.
  • (2) Residences and buildings.
  • (3) Industrial plants or factories.
  • (4) Development of industrial zones, business and industrycomplexes, high technology scientific parks and other special zones.
  • (5) Tidal land.
  • (6) Public infrastructure construction.
  • (7) Development of new cities/towns and new communities, orurban renovation.
  • (8) Other permissible investments announced by the central governmentauthorities concerned.

C. Investment in agricultural and animal husbandryindustries means investments that comply with the categories and criteria of technical intensive and capital-intensive agriculture specified andannounced by the Council of Agriculture (COA), Executive Yuan.

(2)Q:How to purchase land rights?


1. Requirements:Only foreigners whose homecountries, according to treaties or their domestic laws, entitle ROC nationalsto the same rights may acquire land in Taiwan, ROC. (Article 18, Land Act)

2. Types of Land: Land for forestry, hunting reserves, salt plants, mineraldeposits exploitation, water resources, military base and areas, and landadjacent to the national frontiers shall not be transferred to, used ascollateral by, or leased to foreigners. (Article 17, Land Act)

3. Usage of Land: The usage of land leased or purchased by foreigners is limitedfor residences, business sites, office buildings, shops, factories, churches,hospitals, schools for children of foreigners, diplomatic and counselorbuilding, building of organizations for the promotion of public welfare, andcemeteries. In addition, foreigners may be allowed to acquire land forinvestments helpful or useful in major infrastructure projects, overalleconomic development, or agricultural and animal husbandry industries that areapproved by the competent authorities.(Article 19,Land Act)

  • 1. Regulations: the Article17 to 20, Land Act of the Republic of China.
  • 2. Where to apply: Land Registration Office wherethe 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 estatein Taiwan, R.O.C.: If a foreign company opens a branch office in Taiwan for thefirst time, it should file a license application to the Ministry of EconomicAffairs. A foreign company recognized by Taiwan laws acts as a subject ofrights so that it may be allowed to acquire land in Taiwan.
  • 6. Note:If the nation of the foreignapplicant, who is acquiring the rights and interests on land in the Republic ofChina, is listed in the following table, the Reciprocal document shall not besubmitted.

List table of reciprocal nations for foreigners acquiring land in Taiwan,ROC.

(3)Q:What is the restriction when a foreigner is acquiring theland rights?


According to the land regulations, Lands of the following descriptionsshall not be transferred or leased to foreigners, nor may encumbrance on thembe created in favor of aliens:

  • 1. Forest lands.
  • 2. Fisheries.
  • 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 thenational frontiers.

The transfer referred to in the preceding paragraph shall not include theacquisition of land through inheritance. But the said land shall be disposed ofto Chinese nationals within three years after the completion of theregistration of inheritance. If the land is not duly disposed of within thistime limit, the Special Municipality or County / City Government shall transferit to the National Property Bureau for public tendering. The procedure forpublic 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 ofinheritance has not yet been completed.

Article 18 Only those aliens may acquire or create rights over land in theRepublic of China who is nationals of States that have diplomatic relationswith the Republic of China and permit, according either to treaty or to theirmunicipal Acts, Chinese nationals to enjoy the same rights in their respectivecountries.

(4)Q:Can foreigners acquire orinherit land rights?


Only foreigners whose home countries, according totreaties or their domestic laws, entitle ROC nationals to the same rights mayacquire or inherit land in Taiwan, ROC.