Taiwan · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Tax is administered by the Ministry of Finance through the regional National Taxation Bureaus. A business pays profit-seeking enterprise income tax and accounts for business tax on its sales, and the mechanism that makes Taiwanese compliance distinctive is the government uniform invoice: sales are documented on officially numbered invoices rather than on invoices a company designs itself, so bookkeeping and tax reporting are built around that numbering from the start.
- Sales are documented on government uniform invoices, not company-designed ones.
- Profit-seeking enterprise income tax and business tax are separate obligations.
- Filing is handled through the regional National Taxation Bureau for your location.
- Ministry of Finance
Tax administration and the uniform invoice system.
Government portals
- Taiwan Government Entry Point — Directory of central and local government services and agencies.
- Ministry of Finance — Income tax for residents and non-residents, business tax, and customs administration.
- Ministry of Labor — Work permits for foreign professionals, labour standards, and employment insurance.