In matters arising from proprietary rights, the court cost shall be 1,000 New Taiwan Dollars [ " NTD " ] on the first NTD100,000 of the price or claim's value, and an additional amount shall be taxed for each NTD10,000 thereafter in accordance with the following rates: NTD100 on the portion between NTD100,001 and NTD1,000,000 inclusive; NTD90 on the portion between NTD1,000,001 and NTD10,000,000 inclusive; NTD80 on the portion between NTD10,000,001 and NTD100,000,000 inclusive; NTD70 on the portion between NTD100,000,001 and NTD1,000,000,000 inclusive; and NTD60 on the portion over NTD1,000,000,000. A fraction of NTD10,000 shall be rounded up to NTD10,000 for purposes of taxing court costs.

In matters arising from non-proprietary rights, a court cost of NTD3,000 shall be taxed.
Where such action is accompanied with a proprietary claim, the court costs shall be taxed separately.

Where the principal claim is the same as the counterclaim, no court cost will be taxed on the counterclaim.
No court cost shall be taxed on claims asserted in accordance either with the provision of the second paragraph of Article 395 or the second paragraph of Article 531.
In cases of an amended or added claim, where the value of such amended or added claim exceeds the value of the original claim, additional court costs shall be taxed on the excess portion.

In matters of appeal to a court of second or third instance, an additional five tenths of the court cost shall be taxed in accordance with the provisions of Articles 77-13 and 77-14. No court costs will be taxed on a repeated appeal from a judgment rendered after the case has been remanded or transferred by a superior court, or on an appeal from a judgment rendered by the transferee court after the case is transferred in accordance with the provision of the second paragraph of Article 452.
When a claim is amended or added in a court of second instance or is asserted in an action initiated in accordance with the provision of Article 54, the court costs shall be taxed in accordance with the provision of the third paragraph of the preceding article and the provisions of the preceding paragraph shall apply mutatis mutandis. The same principle shall apply to a counterclaim, upon which court costs shall be taxed.

In cases of a rehearing proceeding, court costs shall be taxed in accordance with the provisions of Article 77-13, Article 77-14, and the preceding article, in accordance with the court before which such proceeding is initiated.
Where a motion for a rehearing proceeds to a final and binding ruling, court costs of NTD1,000 shall be taxed.

Court costs of NTD 1,000 shall be taxed on an appeal from a ruling and on each subsequent re-appeal .

As a general rule, no costs will be collected on motions or statements. However, court costs of NT$ 500 shall be collected on motions as prescribed in first subparagraph below; court costs of NT$ 1,000 shall be collected on motions as prescribed in the second to the seventh subparagraphs inclusive.
1. A motion for issuance of a payment order;
2. A motion for intervention or for denying intervention;
3. A motion for restoration to status quo ante;
4. A motion for pre-action preservation of evidence;
5. A motion for provisional attachment, provisional injunction, or revocation of a ruling for provisional attachment or provisional injunction;
6. Repealed;
7. A motion for public summons or for a judgment of abridgment of rights.

In a motion for mediation of disputes over proprietary rights, no filing fees will be taxed where the price or claim's value is less than NTD 100,000. A filing fee shall be taxed for claims valued at NTD 100,000 or greater according to the following rates: NTD 1,000 where the price or claim's value is NTD 100,000 or more but less than NTD 1,000,000; NTD 2,000 where the price or claim's value is NTD1,000,000 or more but less than NTD 5,000,00; NTD 3,000 where the price or claim's value is NTD 5,000,000 or more but less than NTD 10,000,000; NTD 5,000 where the price or claim's value is NTD 10,000,000 or more. No filing fees will be taxed on a motion for mediation of disputes over non-proprietary rights.
In cases where an action is initiated within thirty days following an unsuccessful mediation, the party moving for mediation may have the filing fees paid for that motion deducted from the court cost to be paid.

In cases where a motion for issuance of a payment order is deemed to be the initiation of an action or a motion for mediation in accordance with the provision of the first paragraph of Article 519, the court costs or filing fees shall be taxed in full in accordance with the provisions of Article 77-13 or Article 77-20.
In such cases, the party moving for issuance of a payment order may have the filing fees that were paid for that motion deducted from the court costs or filing fees to be paid in accordance with the provision of the preceding paragraph.

The appointed party who initiated an action in accordance with the provision of Article 44-2 may temporarily be exempted from paying the portion of the court costs in excess of NT$ 600,000 if the amount of court costs collected is more than NT$ 600,000.
No court cost will be collected on an action initiated in accordance with the provision of Article 44-3.
The court of first instance shall, after the action is concluded, make a ruling on its own initiative to collect court costs, which was temporarily exempted in accordance with the provisions of the first paragraph or other regulations, from the party who should bear such costs.

(1) The Judicial Yuan shall prescribe the items and rates of collectible fees for photocopies, video recording, transcripts, translation of litigation documents, daily fees, travel expenses of witnesses and expert witnesses, and other necessary fees anddisbursements.
(2) Fees for transportation, posting on the court's website, publication in official gazettes, newspapers and compensation of expert witness as assessed by the court, shall be calculated according to the actual cost.
(3) Advance payments for the fees and disbursements received from the parties, as referred to in the two preceding paragraphs, shall be applied exclusively to the specific case for the items of designated fees, and shall be collected and disbursed by the court. The excess amount shall be returned to the payer at the end of the legal action.
(4) Fees for service effected by mail or telecommunication, and fees for meals, accommodation and transportation as incurred by the judge, court clerk, executive officer, and interpreter for conducting acts of litigation outside the courtroom shall not be collected additionally.

Litigation expenses shall include fees incurred by a party to the action, by the statutory agent or by any other person who duly conducts acts of litigation on behalf of a party to the action for appearing at a court session to make statements, whether such appearance is ordered by the court or for purposes of conducting the examination of parties.
The fees provided in the preceding paragraph shall apply mutatis mutandis in accordance with the provisions applicable to the taxation of daily fees and travel expenses incurred by witnesses.

When the court or the presiding judge has duly appointed an attorney to act as the special representative or advocate for a party, the compensation to be paid to such appointed attorney shall be determined at the discretion of the court.
Both the compensation provided in the preceding paragraph and the compensation provided in the first paragraph of Article 466-3 shall be included as part of litigation expenses. The Judicial Yuan shall prescribe the payment rates of such compensation, taking into consideration the opinions of the Ministry of Justice and the Taiwan Bar Association.
The court shall, at its discretion, determine the amount of compensation to the appointed attorney as prescribed in the preceding paragraph when making a final and binding judgment. If an action concludes without a judgment, the court shall, at its discretion, determine the amount of compensation with a ruling on motion.
An interlocutory appeal may be taken against a ruling to determine the amount of compensation to an appointed attorney, but no re-appeal is allowed.

In cases of excessive collection of litigation expenses, the court shall, by ruling on a motion or on its own initiative, return the excess amount collected.
The motion provided in the preceding paragraph must be filed within three months either afterthe entry of a final and binding decision or after the conclusion of the action.
If the court fees were paid as a result of a recording error in the writing of a court notice, or other such similar conditions, the said court fees may be returned on motions within five years from the date of payment, and the court must make a ruling on its own initiative to return such fees.

When necessary, each High Court may propose to the Judicial Yuan approval of additional taxation of court costs. Notwithstanding, the additional amount to be taxed must not exceed five tenths of the original taxed amount.