4 Professional Subjects Breakdown
Real Estate Broker Ordinary Examination · MCQ focus · 2026
Subject 1 — Civil Law Outline (民法概要)
The legal foundation of real estate transactions. Frequently tested topics:
- General Principles: capacity for rights, capacity to act, juridical acts, declarations of intent, agency, prescription
- Obligations: contract formation, sale (warranty for defects), lease, contract for work, mandate, default
- Real Rights: ownership, co-ownership, mortgage, superficies, easements over immovables, effect of registration
- Family property: matrimonial property, succession and disposition of real estate
Subject 2 — Real Estate Valuation Outline (不動產估價概要)
Valuation principles and the three main methods. Frequently tested topics:
- Valuation principles: highest and best use, substitution, anticipation, supply and demand, contribution
- Sales Comparison Approach: comparable properties; adjustments for circumstances, date of price, locality, individual factors
- Income Approach: direct capitalisation, discounted cash flow (DCF), capitalisation rate
- Cost Approach: reproduction / replacement cost, depreciation; land development analysis method
- Regulations: Real Estate Valuation Technical Rules, required contents of a valuation report
Subject 3 — Land Law and Land-Related Tax Law Outline (土地法與土地相關稅法概要)
The land tenure system and taxation. Frequently tested topics:
- Land Act: cadastre, land registration, land use, land expropriation
- Equalisation of Land Rights Act: assessed land value, recovery of unearned increment, taxation at assessed value
- Land taxes: land value tax, agricultural land tax, land value increment tax (preferential rate for owner-occupied homes)
- Other taxes: house tax, deed tax, consolidated housing and land income tax
Subject 4 — Real Estate Brokerage Regulations Outline (不動產經紀相關法規概要)
Practice standards and consumer protection. Frequently tested topics:
- Real Estate Broking Management Act: brokers / sales agents, agency establishment, commission caps, real estate disclosure statement, signing duties
- Fair Trade Act / Consumer Protection Act: misleading advertising, standard form contracts, contract review period
- Condominium Administration Act: condominium rights, management committee, by-laws
- Rental Housing Market Development and Regulation Act: rental management agents, mandatory clauses for lease contracts
- Real estate disclosure statement: mandatory and prohibited contents
Further reading: Exam Guide · FAQ · ← Taiwan Real Estate Broker app
Independent study aid. Topics listed for reference only. Not affiliated with or endorsed by the Ministry of Examination of the Republic of China (Taiwan). The official syllabus published by the Ministry of Examination governs actual exam content.