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::: ※Location：About TNTA > Income Tax Guide for Foreign Taxpayer
* Tax credit for selling an dwelling and buying one again not later than a period of two years
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Tax credit for selling a dwelling and buying one again within a period of not later than two years
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  If a house or other property resided in by the taxpayer (hereafter called "former residence") is sold   by him or her and the gain from the sale is consolidated and taxed, and within a period of 2 years after the date of public registration of such a sale, another house of other property is purchased and used as an owner-occupied dwelling at a price exceeding the selling price of the former residence, the taxpayer may claim a credit or a refund of the aforesaid income tax on the year in which public registration of such a purchase is completed. This provision shall also be applicable in cases where a taxpayer buys first and sells later.
 
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* Office Hours：08:30 ~ 12:30 A.M. 13:30 ~ 17:30 P.M. Monday ~ Friday
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