Tax Calculator

Other

Real estate tax calculation and planning for Taiwan properties. Covers 房地合一稅 (House and Land Combined Tax), 土地增值稅 (Land Value Increment Tax), 財產交易所得稅 (Property Transaction Income Tax), 契稅, 房屋稅, 地價稅, 贈與稅 and 遺產稅 related to real estate. Use when: (1) Estimating tax liability before buying/selling property, (2) Comparing tax scenarios (self-use vs rental vs business), (3) Planning property transfers (sale vs gift vs inheritance), (4) Generating tax estimate reports.

Install

openclaw skills install taiwan-real-estate-tax

Tax Calculator 💰

Quick Start

Step 1: Identify Transaction Type

買賣 → 房地合一稅 / 土增稅 / 契稅 / 財產交易所得稅
贈與 → 贈與稅 + 土增稅 + 契稅
繼承 → 遺產稅 + 土增稅（繼承免徵）
持有期間 → 房屋稅 + 地價稅

Step 2: Determine Applicable Taxes

See references/tax-types.md for full details.

情境	主要稅種	申報時機
賣房（105/1/1後取得）	房地合一稅	移轉登記完30日內
賣房（105/1/1前取得）	財產交易所得稅	次年5月綜所稅申報
賣地	土地增值稅	移轉時申報
買房	契稅	申報土增稅時一併
每年繳	房屋稅+地價稅	5月/11月
贈與房產	贈與稅+土增稅+契稅	贈與後30日內
繼承房產	遺產稅	死亡日起6個月內

Step 3: Calculate

Run the calculation script for detailed estimates:

python scripts/calc-tax.py <input-json> <output-path>

Key Reference Files

文件	用途
tax-types.md	各稅種詳細規定、稅率、計算公式
scenarios.md	常見情境試算案例
tax-saving.md	節稅策略與合法規劃
rates.md	最新稅率對照表

Cross-Skill Integration

包租代管投報 → Use with rental-management calc-return.py for full investment analysis
預售屋交易 → For pre-sale properties, see pre-sale-housing payment schedules
估價比較 → Tax-adjusted valuations with property-valuation