With the increasing number of Hong Kong and Macau immigrating to Taiwan and register for household, the demand for real estate purchase is also increasing. If foreigners would like to buy real estate in Taiwan, they need to consider whether their home country is listed in the Equality Treaty with Taiwan. Currently, Hong Kong residents are able to acquire real estate in Taiwan, while Macau resident and legal entity are not allowed to acquire.

According to the Laws and Regulations Regarding Hong Kong and Macao Affairs, a Macau resident refers to a person who is a permanent resident of Macau and does not hold a travel permit other than Macau passport or holds a Portuguese passport but obtained in Macau before the end of Portuguese governance.

Since most of the land in Macau is owned by the government and private ownership of land is not available, land can only be obtained by approved leasing, which is different from the usual practice of Taiwan transaction habits and the regulations of Condominium Administration Act Building Administration Division, therefore, based on principle of equality of Article 18 of Taiwan Land Act, residents and legal entity of Macau are not allowed to acquire land rights in Taiwan.