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Corporate tax

Tax rate for resident companies

Companies are taxed on their income according to the scheme of progressive rate: Tax schedule 2002: 0% (taxable income up to 50 000 NTD), 15% (taxable income between 50 001 and 100 000 NTD, beyond, 25%).

Taxe rate on long-term capital gains

Capital gains are taxed in the same way as ordinary income.

System governing groups of companies and dividends paid by subsidiaries to their parent companies

Dividends are subjected to a witholding tax at the rate of 25%, reduced to 20% within the framework of the Status for Investment by Foreign Nationals.

Tax rate on branches

In Taiwan, the corporate tax is applied on branches as well as on the others companies.

Income tax

Fiscal year

The fiscal year begins on January 1st and ends on December 31st of the same year.

Income tax rate

Individuals income are subjected to a tax with a progressive rate which varies between 6% and 40%. Tx schedule 2000:
From 0 to 370,000 NTD: 6%
From 370,000 to 990,000 NTD: 13%
From 990,000 to 1,980,000 NTD: 21%
From 1,980,000 to 3,720,000 NTD: 30%
Beyond 3,720,000 NTD: 40%.
Non resident aliens are taxed at 20% on gross income.

Tax deductions or other allowances

Medical care and insurance allowances are often deductible.
Losses of goods due to natural disasters.
Loans interests paid for the purchase of the main home.

VAT rates

Standard rates

The rate of common law is 5% (exemption for health services, deals on grounds and sale of books). Some activities are subjected to a tax on the receipts with a rate varying from: 1% for reinsurance activities, 5% for bank activities, insurance and brokerage and 15% to 25% for bars and restaurants. A merchandise tax is levied ad valorem, on some products (60% for petrol for example).

Reduced rates

No reduced rates.

Other important taxes

Name of tax
Land taxes  
2% to 50% according to the value of the property good.  
4% to 50%  
Property tax  
0,2% to 5,5%  
Tax of movable transfer  


Professionals and representative organizations

The "Federation of Certified Public Accountants Associations of Chinese Taiwan ".

Useful links

For futher informations, please contact the Department of Taxation of the Ministry of Finance.  


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