Guides to Taiwan company income tax, withholding tax, VAT, individual income tax, and tax treaty and incentive applications.
5 topics · 24 guides
Company 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.