Inheritance Transfers in First 3 Quarters Reach 57,857 Buildings, 12.9% More Than Same Period in 2022

Taiwan Realty Group compiled nationwide inheritance and gift transfers over the past 5 years from the Ministry of the Interior's building ownership registration data. Inheritance transfers from January to September 2022 were about 51,000 buildings, rising to 57,857 buildings over the same period in 2026, an increase of 12.9%.

It should be noted that the 12.9% figure is a comparison with 2022, not with last year. Compared with the 59,185 buildings in the first 3 quarters of 2025, this year's inheritance transfers are actually down 2.2%.

As for sales, about 244,000 buildings were transferred nationwide in the first 3 quarters of 2022, while the same period in 2026 had only about 194,000, a drop of about 20%. Gift transfers this year in the first 3 quarters were 37,157 buildings, 9.6% fewer than the 41,000 buildings in the same period of 2025. Inheritance and gifts combined came to 95,000 buildings, slightly below the same period last year, but Taiwan Realty considers this still relatively high. Full-year totals were about 120,000 in 2022, about 129,000 in 2023, and over 130,000 in both 2024 and 2025.

Zhang Xulan, CEO of the Taiwan Realty Group Trend Center, said the postwar baby boomer generation had a mindset of holding onto property and also benefited from the dividends of its era, and that as older family members have gradually passed away, inheritance transfer volume has risen steadily in recent years. He also said that soaring home prices have pushed back the age of first-time home purchases, and cases of acquiring property through inheritance are drawing more and more attention.

Chen Dingzhong, senior manager of the Taiwan Realty Group Trend Center, said the gift tax amount is calculated based on the announced land value plus the assessed house value, and gifts between spouses are tax-free. He said that after the limits on loan-to-value ratios for second homes took effect in 2023, some families adjusted the assets held in their names through gifts between spouses, hoping to obtain better loan terms; in years with tighter credit controls, property gifts are usually more active than in the previous year.