Taiwan’s stamp tax is a small tax on paper, but it catches many foreign companies by surprise. It does not apply to every contract. Under the Stamp Tax Act, only four types of documents are taxed, and only when they are drawn up in Taiwan. The tax is due when the document is signed and handed over or used, and cancelling the contract later does not get it back.
In short:
- When each party keeps a signed copy, every copy is taxed, and each party pays for the copy it keeps.
- Government Uniform Invoices (GUIs), salary receipts and lease agreements themselves are not taxed.
- A contract counts as drawn up in Taiwan if any one party signs it in Taiwan.
Stamp tax is a local tax. It is administered by the local tax office where your company is located, not by the National Taxation Bureau that handles income tax and VAT.
Which documents are taxed
| Document | Rate | Who pays | Example |
|---|---|---|---|
| Receipts for money received: receipts, payment acknowledgments, rent books | 0.4% of the amount | The party receiving the money and issuing the receipt | A receipt for a NT$300,000 deposit: NT$1,200 |
| Contracting agreements: construction, printing, OEM processing | 0.1% of the amount | Each signing party, on the copy it keeps | A NT$10,000,000 construction contract: NT$10,000 per copy |
| Real estate deeds | 0.1% of the amount | Each signing party | Deeds for the sale, gift or partition of real estate filed for land registration |
| Deeds for sale of movables: vehicles, machinery, raw materials | NT$12 per copy | Each signing party, on the copy it keeps | A contract to buy a machine: NT$12 per copy, whatever the price |
Calculation rules:
- Each document is calculated separately, rounded down to the dollar. A receipt for NT$200 (NT$0.80 of tax) needs nothing.
- A document with two characters is taxed at the higher rate. A machine purchase and its installation in one contract is treated as a single contracting agreement at 0.1% on the whole price; with separate sale and installation contracts, the sale contract costs only NT$12.
- Construction contracts that state the price includes VAT are taxed on the amount after VAT. If the contract does not say so, the full contract price is used.
- Foreign-currency amounts are converted into New Taiwan dollars at the exchange rate prescribed or recognized by the government when the document is handed over or used.
When it is due and who pays
The tax is due as soon as the document is signed and handed over or put to use, not when the contract is performed or the final payment arrives.
- For a receipt, the party that receives the money and issues the receipt pays.
- For a contract, each party pays on the copy it keeps. Three signed copies means three copies taxed.
- If a contract is amended and the price goes up, stamp tax is due on the increase.
How to pay
| Method | How it works | Suits |
|---|---|---|
| Affix tax stamps | Buy stamps at a post office, stick them on the document and cancel each one with a company chop (or a signature for individuals) across the edge of the stamp and the paper | One-off, small amounts |
| Payment slip | Ask the local tax office for a payment slip, or generate one online with a digital certificate; pay at a bank, online, or at a convenience store if NT$30,000 or less; attach the receipt part to the document | Large contracts |
| Periodic lump-sum payment | Apply to the local tax office for approval; stamp each document “stamp tax paid in lump sum” before it is handed over; every two months, calculate, pay and file by the 15th of January, March, May, July, September and November | Companies issuing many receipts or contracts |
Documents that are not taxed
- GUIs, including e-invoices, and receipts with item, quantity and price details issued by small businesses exempt from issuing GUIs.
- Salary and wage receipts, and internal documents with no external rights or obligations, including those between a head office and its own branches.
- Lease agreements themselves, and shares and bonds.
Common situations
- Leases. The lease itself is not taxed. If the landlord signs the lease to acknowledge receiving a deposit or rent instead of issuing a separate receipt, the lease becomes a receipt and is taxed at 0.4% on each amount acknowledged.
- Deposits. A receipt for a deposit or guarantee is taxed at 0.4%, paid by whoever receives the money. A receipt for payment by cheque is exempt if it states the cheque and its number.
- Quotations and purchase orders. A signed quotation or order form that takes the place of a contract is taxed according to what it really is, for example NT$12 per copy for an order for goods.
- E-signatures. The Ministry of Finance has ruled that procurement contracts e-signed with government agencies are taxed.
Foreign companies and contracts signed abroad
- Any signature in Taiwan counts. The Ministry of Finance treats a contract as drawn up in Taiwan whenever any party signs it here, whether the Taiwan company signs first or the foreign company signs abroad first and sends it for countersigning.
- Signed entirely abroad. A contract that both parties sign outside Taiwan is not within the Act. If you rely on that, keep evidence of where the signatures were made, such as travel records.
- Parent and subsidiary. A parent and its Taiwan subsidiary are separate companies, so taxable contracts between them are taxed.
FAQ
Does our office lease in Taiwan need stamp tax?
The lease itself does not. Receipts for rent and deposits are taxed at 0.4%, paid by the landlord who issues them. If the landlord signs the lease to acknowledge a payment instead of issuing a receipt, the lease is taxed as a receipt. A landlord company that issues a GUI pays nothing on it.
Do copies of a contract need stamp tax?
A copy identical to an original that already bears stamp tax is exempt. A copy used in place of an original is not. When both parties sign two sets, both are originals and both are taxed.
Can we get the stamp tax back if the contract is cancelled?
No. The tax is due once the document is signed and used, whether or not the contract is performed. Only tax overpaid through an error, such as applying the wrong rate, can be refunded, on a claim made within ten years of payment.
This article is general information based on Taiwan law as of November 2026, not advice on any specific case. Examples are hypothetical.