“Should we pay to notarise the lease?” is one of the questions landlords ask us most often at viewings. Our answer: when the total rent or deposit is high, when the tenant is a company or several people sharing, or when the property is fully furnished with a lot of equipment, notarisation is usually worth the money. Once a notarial deed (公證書) states that the parties agree to direct compulsory enforcement (願受強制執行), a landlord facing unpaid rent or a tenant who will not leave can apply to the court for enforcement directly, without first winning a civil lawsuit.
This guide covers how the notarisation fee is calculated, when it makes sense, and what documents and steps are involved. Tenants should read it as well, because the enforcement clause is something you will be asked to sign.
Three key facts
- Minimum fee: NT$1,000, for a subject value (標的價額) of NT$200,000 or less.
- Enforcement clause: plus one half of the base fee. With it, arrears or refusal to move out can go straight to enforcement.
- Time at the counter: 30 to 60 minutes when the documents are complete.
These follow Notary Act Article 109 (公證法第 109 條) and Article 84 of the Enforcement Rules of the Notary Act (公證法施行細則第 84 條). The rates are fixed by law and were unchanged when we checked in 2026.
Why a lease is worth notarising
A notarised lease containing the enforcement clause gives the landlord an enforceable instrument. If the tenant falls behind on rent, refuses to leave or refuses to hand over the property, the landlord can take the deed to court and apply for compulsory enforcement, skipping the long civil-litigation stage. The notary also reviews the contract and flags risky points, so the terms end up tighter, and the deed serves as a formal document that banks and government agencies will accept.
One distinction matters. Authentication (認證) of a private document only confirms that the signatures are genuine; it does not create an enforceable instrument. To get enforcement power you must ask for a notarial deed to be drawn up (作成公證書) and include the statement that the parties agree to compulsory enforcement.
| Situation | Why notarisation is recommended |
|---|---|
| High amounts | Where deposit plus rent adds up to a large sum (for example annual rent of NT$240,000 or more), the risk and the opportunity cost are higher |
| Company tenant or several occupants | Company dormitories, shared flats and short-stay arrangements need tighter management and an enforceable instrument for recovery |
| Furnished with lots of equipment | Kitchens, appliances and built-in cabinetry are valuable; handover and repair responsibilities should be spelled out and notarised |
Our view: We had a landlord who let a two-bedroom flat to a company as a staff dormitory. From the seventh month the company stopped paying for three months running and would not leave. Because the lease was notarised with the enforcement clause, the landlord applied for enforcement on the deed, and within a few weeks the company paid up and handed the flat back under the pressure of the procedure. Notarisation made the whole thing fast and well founded, with no waiting for a judgment.
How the fee is calculated
The interactive calculator is on our Chinese page (https://www.fshouse.com.tw/page/about/index.aspx?kind=455). The calculation has four steps:
- Compare two numbers: (a) the total rent over the term, excluding the deposit, and (b) the value of the property, meaning the assessed value of the house for tax purposes (房屋課稅現值) or, for land, the announced land value (公告現值) multiplied by the area.
- Take the higher of the two and add the deposit. The result is the subject value.
- Apply the fee band for drawing up a notarial deed to get the base fee. Fractions of a unit are rounded up.
- If the contract contains the enforcement clause, add one half of the base fee.
| Subject value | Base fee |
|---|---|
| NT$200,000 or less | NT$1,000 |
| Over NT$200,000 to NT$500,000 | NT$2,000 |
| Over NT$500,000 to NT$1,000,000 | NT$3,000 |
| Over NT$1,000,000 to NT$2,000,000 | NT$4,000 |
| Over NT$2,000,000 to NT$5,000,000 | NT$5,000 |
| Over NT$5,000,000 to NT$10,000,000 | NT$6,000 |
| Over NT$10,000,000 to NT$50,000,000 | Plus NT$2,000 for every NT$10,000,000 above NT$10,000,000 (rounded up) |
| Over NT$50,000,000 | Plus NT$1,000 for every NT$10,000,000 above that (rounded up) |
The result is indicative only. The court notary office or private notary that handles the case sets the final figure, and penalty clauses are normally not counted in the subject value.
Worked examples
Example A, a typical residential let. Monthly rent NT$20,000, two-year term, deposit of two months (NT$40,000), assessed house value NT$400,000. Total rent NT$240,000 is less than the assessed value NT$400,000, so the subject value is NT$400,000 + NT$40,000 = NT$440,000. That falls in the NT$200,000 to NT$500,000 band, so the base fee is NT$2,000. With the enforcement clause, add one half: NT$3,000.
Example B, a company dormitory. Monthly rent NT$60,000, three-year term, deposit of two months (NT$120,000), assessed house value NT$1,500,000. Total rent NT$2,160,000 is more than NT$1,500,000, so the subject value is NT$2,160,000 + NT$120,000 = NT$2,280,000. That falls in the NT$2,000,000 to NT$5,000,000 band, so the base fee is NT$5,000. With the enforcement clause: NT$7,500.
Our view: Most small residential leases end up costing NT$3,000 to NT$5,000 to notarise. Against the litigation time and recovery costs it can save, that is usually money well spent.
Process and documents
- Agree the lease. Use the official or a standard template, add the enforcement clause, and set out handover, repair and late-payment terms.
- Prepare documents. Both parties, whether individuals or companies, gather their papers and attend the district court notary office or a private notary office in person.
- Notary review. The notary checks legality and clarity and may help correct wording or ask for extra documents.
- Sign and seal. You receive the notarial deed and the lease is immediately enforceable.
| Party | Documents needed |
|---|---|
| Landlord (individual) | ID card, title deed or the most recent tax bill, personal seal, bank account details for rent; if using an agent, a power of attorney and the agent’s ID |
| Landlord (company) | Company registration approval or business registration record, copy of the representative’s ID, company seals, proof of ownership |
| Tenant (individual) | ID card, seal, service address and contact details (recommended) |
| Tenant (company) | Business registration record, copy of the representative’s ID, company seals, statement of intended use |
| Both parties | Draft lease (several copies recommended), deposit terms and receipt, handover inventory, house tax bill or announced land value data |
Our view: With complete documents and both parties present, the counter process usually takes 30 to 60 minutes. Allow extra time in busy periods or if documents need to be supplemented, and book ahead.
The lists above refer to the Taiwanese ID card. Foreign parties should confirm with the notary office in advance which identity documents it accepts; our in-house land administration agents can help assemble the papers.
FAQ
Is the “assessed value for tax” the same as the “assessed house value”?
Yes. What people call the assessed house value (評定現值) appears on the tax bill as the value for tax purposes (課稅現值), and that is the number used when comparing the subject value for notarisation.
Is the deposit included in the subject value?
Yes. First compare total rent (excluding the deposit) with the property value, take the higher, then add the deposit to arrive at the full subject value.
If the enforcement clause covers only the rent, is the one-half surcharge still added?
Yes. Where enforcement is agreed for the rent obligation, the same one-half surcharge applies. It is not limited to cases where the whole lease is subject to enforcement.
Must a lease with a company as landlord or tenant be notarised?
It is not compulsory, but because a company involves cash flows and staff management, we recommend notarisation with the enforcement clause. If rent goes unpaid or the property is not handed back, you can move quickly into the statutory enforcement process.
Are management fees and utilities counted in the subject value?
Usually not. The subject value is based on rent and deposit; management fees and utilities are not normally included, subject to the practice of the office handling the case.
Conclusion
Notarisation is not a cure-all, but when the amounts are high, the tenant is a company, or the property is fully furnished, paying a few thousand NT dollars for an enforceable lease is usually worth it. It also matters if a lease rolls over into an open-ended tenancy; see fixed-term vs open-ended leases and our guide to rental disputes. Tell us your lease terms through our contact page and we can help you decide whether notarisation is needed. More guides are on the rent hub.