CIT rate 20%; undistributed earnings subject to 5% surtax. IBT at 12% on certain tax-exempt income. VAT 5%. Non-residents: 21% dividend WHT, 15% interest WHT, 20% royalty WHT.
Chinese Taipei Tax Brief
Time of Update 4/05/2026
Chinese Taipei Corporate Income Tax (CIT)
General CIT Rate:
20
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
Chinese Taipei Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
Chinese Taipei Value-Added Tax (VAT)
General VAT Rate:
5%
Learn More
Chinese Taipei Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.
Chinese Taipei Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
N/A
Additional info
Quick Navigation
TKEG Expat Chinese Taipei Corporate Tax Guide
Taiwan Corporate Income Tax
Income Basic Tax
Value-added Tax
Gross business receipts tax (GBRT)
Property tax
1.
Taiwan Corporate Income Tax
The corporate income tax (CIT) rate in Taiwan is 20%.
Resident tax rates:
Non-resident companies with a fixed place of business (FPOB) or business agent in Taiwan are taxed at the same 20% rate.
- Up to TWD 120,000 — Exempt
- TWD 120,001 and over — 20% of total taxable income
Non-resident companies with a fixed place of business (FPOB) or business agent in Taiwan are taxed at the same 20% rate.
References
https://taxsummaries.pwc.com/taiwan/corporate/taxes-on-corporate-income
2.
Income Basic Tax
All Taiwan resident companies, and non-resident companies with an FPOB or business agent in Taiwan, must calculate IBT if they earn certain tax-exempt income. For taxable year 2025, basic income is calculated per government-stipulated formulae with a deduction of TWD 600,000. The IBT rate is 12%. If IBT exceeds regular CIT, the taxpayer pays regular CIT plus the difference. If regular CIT exceeds IBT, no additional payment is required.
Pillar Two (Global Minimum Tax): Draft proposals are under review to raise the IBT rate to 15% for Taiwanese MNE entities meeting OECD Pillar Two thresholds, potentially effective from 2025 onwards.
References
https://taxsummaries.pwc.com/taiwan/corporate/taxes-on-corporate-income
3.
Value-added Tax
VAT is applicable to general industries, and the VAT rate is 5%. Under the VAT system, each seller collects output VAT from the buyer at the time of sale, deducts input VAT paid on purchases from output VAT, and remits the balance to the tax authority.
References
https://taxsummaries.pwc.com/taiwan/corporate/other-taxes
A Full-Service Consulting Firm Backs You Up
TKEG Expat ™ (Singapore) is your trusted overseas business partner. We are the retail consulting department of THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
Learn More About THE KEITH & EVEN GROUP
Corporate Clients
Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?
If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.
Enterprise Solutions
Please refer to "TKEG Holdings"'s website for more information.
請參閱「奕資控股」之網站獲取更多資訊。
“TKEG” refers to one or more legal entities within the global TKEG Group, of which "TKEG Expat INC", a corporation duly incorporated under the laws of the State of Delaware of the United States of America, collectively the "TKEG Organization" . “TKEG Expat INC” is a corporation under "TKEG Holdings Teoranta", the parent holding entity of the "TKEG Organization"—a global network of independent and legally distinct member firms and their related entities. Each member firm within the ”TKEG Organization“ is a separate legal entity and is not liable for the acts or omissions of any other. No entity within the ”TKEG Organization“ has authority to bind or obligate any other entity with respect to third parties. ”TKEG Holdings Teoranta“ does not provide services to clients. Professional services, including overseas company incorporation, are provided exclusively by "TKEG Expat INC" or other designated member firms, in accordance with applicable laws and regulations.
「奕資」指奕資集團旗下之一個或多個法律實體，當中「奕資環球公司」為依據美利堅合眾國特拉華州法律正式註冊成立之公司，合為「奕資組織」。「奕資環球公司」為「奕資控股有限公司」旗下公司。「奕資控股有限公司」為「奕資組織」之母公司，該組織由法律上相互獨立之成員所及關聯機構組成。「奕資組織」中每一實體均為獨立法律主體，互不對他方之行為或疏忽承擔法律責任，亦無權代表他方對第三方作出約束。「奕資控股有限公司」不向客戶提供服務；所有專業服務，包括海外公司註冊，僅由「奕資環球公司」其他指定成員所根據適用法律及法規提供。
© 2026 - TKEG Expat INC. All rights reserved.
© 2026 - 奕資環球公司。版權所有。
© 2026 - TKEG Expat INC. All rights reserved.
© 2026 - 奕資環球公司。版權所有。
https://sg.tkegexpat.com/ / TKEG Expat (Singapore) / 47.254.83.216 / US / () / bd_vid / gcid / 47.254.83.216 / US / 1725577660468x443089627614281700 / Mozilla/5.0 (X11; Linux x86_64) AppleWebKit/537.36 (KHTML, like Gecko) HeadlessChrome/147.0.0.0 Safari/537.36 Prerender (+https://github.com/prerender/prerender)
Singapore