🇹🇼 Taiwan · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Taxes are administered by the Ministry of Finance and its National Taxation Bureaus. Companies pay profit-seeking enterprise income tax, and a business tax (VAT) applies to most goods and services.
- The profit-seeking enterprise (corporate) income tax rate is 20%.
- The business tax (VAT) standard rate is 5%.
- Filing and payment are handled online through the eTax portal.
Official authorities
- Ministry of Finance
Tax authority — corporate tax, business tax (VAT).
Official-information aggregation, not legal advice. Always verify on the authority's own site.