How is Taiwan Rental Tax Calculated?

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• Withholding Tax: If the monthly rental payment exceeds 20,010 TWD, a 10% tax must be withheld.

• NHI Surcharge: If the rent exceeds 20,000 TWD, a 2.11% Second Generation Health Insurance surcharge applies.

• Company Landlords: Domestic companies issue VAT invoices (5%); no withholding is deducted by the tenant.