🫴🏼 What taxes or fees should I consider when renting in Taiwan?

Renting a property in Taiwan can be straightforward, but it’s important to understand the costs beyond monthly rent. Here’s a breakdown of fees and taxes you might encounter.

Key fees and taxes when renting in Taiwan

1. Monthly rent

The primary cost of renting, typically due at the start of each month.

2. Security deposit

A refundable deposit, usually 1–2 months’ rent.
Interest on the deposit is rarely paid by landlords. It may be subject to income tax only if the landlord actually pays interest. Learn more about how the rental deposit system works in Taiwan: 💵 How does the rental deposit system work?

3. First month’s rent

Paid upfront at lease signing. This is usually included as part of the normal monthly rent.

4. Utility bills

Water, electricity, gas, internet, and garbage fees are usually paid by the tenant based on actual usage.
Meter reading fees may apply in some cases, but these are minor.

5. Service fees (Agency fees)

If using a real estate agency, you may need to pay a commission, typically one month’s rent. Some landlords offer direct rentals without agency fees.

6. Lease registration fee

Required only for leases longer than 2 years, registered at the local authorities. The fee is minimal (around NT$300).

7. Cleaning / Repair fees

There is no legal requirement for tenants to pay for professional cleaning or repairs beyond normal wear and tear.
Some landlords may request basic cleaning before moving out; confirm in the lease.

8. Renewal fees

Not a legal requirement. Some landlords may charge a small fee (NT$2,000–5,000) or request an extra month’s rent when renewing, but this is optional and negotiable.

9. Stamp duty

Lease contracts require a stamp tax of NT$300, but some landlords may cover it. Always clarify who pays.

10. Late payment fees

If specified in the lease, penalties for overdue rent (commonly 5–10% of monthly rent) may apply. If not in the lease, landlords cannot charge extra.

11. Deposit deductions

At lease end, landlords may deduct from the deposit for:

• Unpaid utilities or bills

• Damages beyond normal wear and tear

• Unfulfilled cleaning obligations if specified in the lease

12. Other potential fees

• Key deposit: Refundable, usually NT$500–2,000.

• Pet fees: Extra deposit or rent if pets are allowed.

• Parking fees: Check if included in the rent or charged separately.

13. Tax

No direct "rent tax" for tenants—property taxes are paid by the landlord

✅ Tips for tenants in Taiwan:

• Negotiate fees: Agency commissions, cleaning fees, or stamp duty may be flexible.

• Review the lease carefully: Ensure all fees are clearly stated.

• Keep records: Retain receipts and proof of all payments to avoid disputes.

• Get professional help if needed: You can also work with a reputable bilingual real estate agent in Taiwan to guide you through the rental process and clarify all fees.

Find an agent

By understanding these costs upfront, you can rent in Taiwan with confidence and avoid unexpected expenses. If you’re unsure about any fees or terms, you can also find professional, foreigner-friendly real estate agents on Taiwan Housing to guide you through the process and give you peace of mind.