Taipei Equalizes Same-Sex and Heterosexual Couples for Regional Tax Benefits

Authorities in Taiwan’s capital, Taipei, have announced that same-sex married couples will now enjoy the same regional tax benefits as heterosexual families. According to an official statement from the Taipei Revenue Service , the new rules, based on a Ministry of Finance directive dated July 23, 2026, eliminate a legal loophole that previously prevented direct relatives and relatives within the second degree of kinship in same-sex marriages from being considered in-laws, which had deprived these families of certain preferences.

The changes, aimed at ensuring marriage equality and protecting taxpayers’ rights, cover several key areas. First, there are property and land tax benefits for residential homes: if the relatives of a same-sex spouse are registered at the residence, the property can be taxed at reduced residential rates (1% to 1.2% for housing and 2‰ for land), provided it is not rented out or used for business. Second, a preferential land value increment tax rate (10% instead of the standard 20-40%) applies when selling residential land, along with the possibility of a tax refund when purchasing a new home within two years. Additionally, families are now eligible for vehicle license tax exemptions on vehicles owned by a spouse’s relatives if they are used for the needs of a family member with disabilities.

Since tax benefits require an application, the Taipei Revenue Service has already begun reviewing previously submitted applications from same-sex couples to assist them in reapplying under the new regulations. Citizens can seek advice at local branches or via toll-free telephone lines.