Corporate Tax Comparison

Chinese Taipei vs British Virgin Islands

Compare Chinese Taipei and British Virgin Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Chinese Taipei: 4/05/2026 · British Virgin Islands: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Chinese Taipei

British Virgin Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Chinese Taipei: 4/05/2026 · British Virgin Islands: 4/04/2026

Corporate Income Tax (CIT)

Chinese Taipei

British Virgin Islands

General CIT Rate:

The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/

CIT Return Due Date:

No later than the fifth month after the end of the tax year.

CIT Return Due Date:

CIT Payment Due Date:

No later than the fifth month after the end of the tax year.

CIT Payment Due Date:

CIT Estimated Payment Due Date:

CIT is expected to be paid in the ninth month of the enterprise's fiscal year.

CIT Estimated Payment Due Date:

Withholding Tax (WHT)

Chinese Taipei

British Virgin Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

0/10/10

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

21/15/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Chinese Taipei

British Virgin Islands

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Chinese Taipei

British Virgin Islands

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.

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Chinese Taipei

British Virgin Islands

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

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