Every Songjer CPA guide in one place: company setup, employment, tax in Taiwan, and our blog. Calculators and forms are on the Tax calculator page.
4 sections · 49 guides
Taiwan company setup
10 guidesCompany and branch setup
7 guidesSix Considerations to Register a Taiwan Company
Six practical considerations for registering a company in Taiwan: Chinese business name, business structure, business scope, shareholders and directors, registered office and bank account, and the post-incorporation compliance …
How to Set Up a Taiwan Branch Office: A Guide to Taiwan Company Setup
A practical guide to Taiwan branch office registration for foreign companies — naming rules, operating fund, legal representative, the seven-step MOEA process, timeline, and post-incorporation compliance.
The Business Scope and Permitted Activities of a Representative Office in Taiwan, and the Potential Tax Risks running a Representative Office in Taiwan
What a representative office in Taiwan may and may not do, how it differs from a branch or subsidiary, and the tax risk of going beyond its permitted scope.
Company Registration: Choosing the Right Registered Address
Choosing a Taiwan company's registered address: pros and cons of a rental, a friend's address, a business center or an office, plus zoning and industry rules.
Open a bank account in Taiwan
Why Taiwan banks may refuse foreign-owned companies, what documents and ownership information to prepare, and what to expect when opening a personal account.
Understanding Dividend Tax in Taiwan: How Shareholder Structure and Distribution Policy Affect Tax
How Taiwan taxes dividends depending on shareholder residency, treaty eligibility and corporate vs individual ownership — plus the 5% undistributed earnings tax and when retaining profits beats distributing them.
What should I know before accepting to be a director, branch manager, or appointed manager of a Taiwan company? - Legal Relationship for Appointed Managers in Taiwan
Directors and appointed managers of a Taiwan company have a mandate, not an employment, relationship. See what that means for labor protection and severance.
Industry licenses
3 guidesOperate store, counter, or food stall in department stores in Taiwan
Running a store, counter or food stall in a Taiwan department store: permits, leases, staffing, and how invoicing differs for counters and cooperative stores.
Business license for the travel agency and hotel
Licenses needed to run a hotel or travel agency in Taiwan: tourism law rules, the three classes of travel agency, and the travel agency manager requirement.
What should you know before opening a restaurant in Taiwan?
Before opening a restaurant in Taiwan, check zoning, rent and franchise fee withholding, food, fire and alcohol permits, labor rules and business insurance.
Doing business in Taiwan
6 guidesHuman resources
6 guidesHR Class 101: Your Guide to Hiring, Insurance, and Pensions in Taiwan
A first-time employer's guide to Taiwan: hiring, minimum wage, pay rules for foreign professionals, leave, and labor insurance, NHI and pension costs.
Labor Standard Act and Employment Contracts in Taiwan
What to check before drafting a Taiwan employment contract: fixed-term vs. open-ended contracts, probation, annual leave, non-compete clauses and notice.
Termination of employment
When a Taiwan employer may dismiss an employee under the Labor Standards Act, the notice periods, how to calculate severance pay, and what to settle at exit.
2026 Guide to Maternity Leave, Pregnancy Checkup Leave, and Unpaid Parental Leave in Taiwan
Guide to Maternity Leave in Taiwan: Days, Pay, and Application
Taiwan Typhoon Leave Rules: Salary, Remote Work, and Labor Law
Learn how typhoon leave works in Taiwan. This guide explains salary calculation, employee rights, work-from-home rules, and labor law regulations when work is suspended during typhoons.
How foreigners enroll in National Health Insurance?
Which foreign residents must join Taiwan's National Health Insurance, how the six-month residence rule works, and who can enroll right after getting an ARC.
Tax in Taiwan
24 guidesCompany income tax
8 guidesTaiwan Corporate Income Tax Guide (2026)
Taiwan corporate income tax in 2026: the 20% rate and NT$120,000 threshold, May filing and September provisional tax, 10-year losses, the 5% surtax, income basic tax, branch vs subsidiary, withholding on foreign payments, penal…
Provisional Company Tax and tax relief
Each September, Taiwan companies prepay half of last year's income tax. Learn how provisional tax works and when a half-year attestation can lower it.
Deducting Commissions and Agency Fees
What a Taiwan company needs to deduct commissions paid to foreign agents, whether withholding tax applies, and tax office cases where the deduction was denied.
Requirements for a Taiwan branch to claim management expenses shared by the foreign head office
Requirements for a Taiwan branch to deduct management fees shared by the foreign head office
Related Party Interest Deduction Limitations: Preventing Tax Avoidance
Taiwan limits interest deductions on related-party loans above a 3:1 debt-to-equity ratio. Learn how this thin capitalization rule works and who is exempt.
Tax on Foreign Company Stock Option Plans
How Taiwan taxes stock options from a foreign parent company: employee income at exercise, tax on selling the shares, and the Taiwan subsidiary's duties.
Understanding Taiwan's Controlled Foreign Company (CFC) Rules: Impact on Taxation and Compliance
How Taiwan's controlled foreign company (CFC) rules tax individuals and companies on profits kept in low-tax holding companies, and when the exemption applies.
Tax Implications for Foreign Service Providers with a Branch in Taiwan
What changes when a foreign service provider opens a Taiwan branch: VAT and uniform invoices, branch income tax, permanent establishment and transfer pricing.
Withholding tax
3 guidesComprehensive Overview of Withholding Tax in Taiwan
Withholding tax in Taiwan: rates on payments to foreign service providers, dividends, interest, royalties, salaries and rent, and late-payment penalties.
Understanding Employer Obligations for Withholding Income Tax for Foreign Employees in Taiwan
Employer withholding in Taiwan: rates for foreign employees under or over 183 days, why to withhold 18% in the first six months, and withholding on rent.
Withholding Tax Reduction Application for Foreign Companies Providing Services to Taiwan
Taiwan clients withhold 20% on service fees paid to foreign companies. See how a technical services application can cut this to 3%, and other ways to reduce it.
VAT
5 guidesUnderstanding Taiwan's VAT and Government Uniform Invoice System
A compliance guide to Taiwan VAT and the Government Uniform Invoice (GUI) — the five GUI types, the 5% rate, input and output VAT, bimonthly filing deadlines, non-deductible items and zero-rated versus exempt supplies.
Zero-Rated VAT on Exported Services in Taiwan
When can services provided in Taiwan but used abroad qualify for 0% VAT? Learn the documents to prepare and common mistakes, such as treating commissions as zero-rated.
Difference between VAT Exempt and Zero-Rated VAT in Taiwan: Complete Guide
Discover the key differences between VAT exempt and zero-rated VAT in Taiwan. Learn how they affect businesses, input VAT reclaim, and compliance, with practical examples and guidance.
Import and Sales Tax in Taiwan
Importing goods into Taiwan: documents to claim import VAT and book costs, the 5% VAT at customs, importer registration, and risks of misdeclared values.
2026 VAT, Company Tax, and withholding tax filing Schedule in Taiwan
Looking for Taiwan company tax deadlines? Stay compliant with our comprehensive schedule for VAT, Corporate Income Tax (CIT), Withholding Tax, and 2nd NHI filings.
Individual income tax
5 guidesIncome Tax for foreign nationals in Taiwan
How foreigners are taxed in Taiwan: rules for stays of 90 days or less, more than 90 but less than 183 days, and 183 days or more, and how resident tax is calculated.
Taiwan taxation when employed by foreign company
Working in Taiwan for a foreign employer can still trigger Taiwan income tax. See how the 90-day and 183-day rules apply and when the basic income tax comes in.
Tax exemption for Gold Card holders / Foreign Special Professionals
Tax incentives for Taiwan Gold Card holders and foreign special professionals: who qualifies, how the salary exemption works, its duration and 2026 changes.
Tax Implications for Same-Sex Couples in Taiwan: A Comprehensive Guide
How same-sex marriage affects tax in Taiwan: joint filing, deductions, inheritance and gift tax, welfare and health benefits, and cross-border couples.
Income Tax on House and Land Transactions (Effective July 1, 2021)
How Taiwan taxes gains on houses and land bought since 2016: what the integrated income tax covers, the tax base, filing, rates and penalties.
Treaties and incentives
3 guidesCross-Border Profit Repatriation: How to Minimize Dividend Withholding Tax Using UK/France/Germany-Taiwan Tax Treaties
Taiwan withholds 21% on dividends paid abroad. See how UK, French and German shareholders can cut this to 10% under tax treaties with a residency certificate.
How to Apply for Tax Treaty Benefits in Taiwan: Reducing Double Taxation and Withholding Tax Rates
How to apply for tax treaty benefits in Taiwan: who qualifies, the application steps, documents such as a tax residency certificate, and treaty rates.
Research and development (R&D) tax credit in Taiwan
Taiwan's R&D tax credit: 15% of R&D spending in one year or 10% over three years, capped at 30% of income tax. Learn how to apply and what qualifies.
Blog
9 guidesLatest articles
3 guidesTaiwan Royalty Tax Exemption: New Filing Deadlines from 13 May 2026
Taiwan's royalty tax exemption must now be planned before the contract is signed. Learn the filing deadlines, the 15% minimum tax test and how much is at stake.
Treaty Exemption Approved in Taiwan? Later Contracts Can Still Create a Service PE
A Taiwan tax treaty exemption covers only the facts you filed. Days on related contracts add up, and over 183 days in any 12 months creates a service PE.
New Taiwan–Singapore Tax Agreement from 2027: 10% Withholding for Singapore Investors, Three Years Left for Taiwan Tax Credits
The new Taiwan–Singapore tax agreement applies from 2027, capping withholding on dividends, interest and royalties at 10% and adding a 183-day service PE.
Essential guides
6 guidesGift Tax on Foreign Individuals Gifting Assets to Taiwanese Residents
Does Taiwan gift tax apply when a foreign individual gives assets to a Taiwan resident? It depends on where the asset is. See the exemption and AMT rules.
Penalties for Underreporting Company Income, Even When No Tax is Payable After Reassessment
Penalties on Companies for Underreporting Income in Taiwan | No Tax Payable Still Punished
Step-by-Step Guide to Taiwan Company Registration
The steps to register a company in Taiwan, from name reservation to post-incorporation compliance, whether foreigners can set up a company, and practical tips.
Taiwan Company Law: A Guide
Learn about Taiwan's Company Law and the necessary steps to establish and operate a company legally in the country.
Taiwan Labor Standards Act Overview
Explore the key aspects of Taiwan's Labor Standards Act, including employee benefits, working conditions, and compliance tips for businesses.
Understanding Taiwan VAT and the Government Uniform Invoice (GUI)
Learn how Taiwan’s VAT and Government Uniform Invoice (GUI) system works. Guide for foreign companies on registration, invoicing, and compliance.