Company and branch setup

• Six considerations to register a company
• Setting up a Taiwan branch office
• Representative office: permitted activities
• Choosing a registered address
• Opening a business bank account
• How shareholder structure affects dividend tax
• Directors and managers: mandate, not employment

Industry licenses

• Running a department store counter or food stall
• Licenses for travel agencies and hotels
• Opening a restaurant in Taiwan

Human resources

• HR basics: hiring, insurance and pension
• Employment contracts under the Labor Standards Act
• Termination of employment
• Maternity, pregnancy checkup and unpaid parental leave
• Salary and remote work on typhoon days
• National Health Insurance for foreigners

Company income tax

• Company income tax guide
• Provisional income tax and tax relief
• Deducting commissions and agency fees
• Deducting head office expenses allocated to a branch
• Related-party interest deduction limits
• Tax on foreign company stock option plans
• CFC rules and their tax impact
• Tax for foreign service providers with a Taiwan branch

Withholding tax

• Withholding tax in Taiwan: overview and rates
• Employer withholding on salary and rent
• Reduced withholding for foreign service providers

VAT

• VAT and government uniform invoices (GUI)
• Zero-rated VAT on exported services
• VAT exempt vs zero-rated
• Importing goods: VAT and documents
• VAT, income tax and withholding filing calendar

Individual income tax

• Income tax for foreign nationals in Taiwan
• Tax when employed by a foreign company
• Tax exemption for Gold Card holders
• Tax implications for same-sex couples
• Income tax on house and land transactions

Treaties and incentives

• Reducing dividend withholding under tax treaties
• Applying for tax treaty benefits
• R&D tax credit

Calculators

• Income tax calculator
• Withholding tax calculator for rent
• Overtime pay calculator
• Labor and health insurance calculator

Online tools

• GUI invoice generator

Forms

• Tax return for foreign companies without a PEPDF
• Application: individual tax residency certificatePDF
• Application: corporate tax residency certificatePDF

Latest articles

• Taiwan Royalty Tax Exemption: New Filing Deadlines (2026)New
• Taiwan Treaty Exemption and the 183-Day Service PENew
• Taiwan–Singapore Tax Agreement 2027: 10% WithholdingNew

Essential guides

• Gift Tax on Foreign Individuals Gifting Assets to Taiwanese Residents
• Penalties for Underreporting Company Income, Even When No Tax is Payable After Reassessment
• Step-by-Step Guide to Taiwan Company Registration
• Taiwan Company Law: A Guide
• Taiwan Labor Standards Act Overview
• Understanding Taiwan VAT and the Government Uniform Invoice (GUI)