Asia-Pacific · Tax guide
Taiwan
Taiwan taxes business profits at 20%, plus a surtax on undistributed earnings, charges business tax (VAT) at 5%, and requires government uniform invoices, now largely electronic. Taxes are administered by the Ministry of Finance.
At a glance
- Profit-seeking enterprise income tax
- 20%
- Undistributed earnings surtax
- 5%
- Business tax (VAT)
- 5%
- Withholding on dividends
- 21%
None on income up to NT$120,000
On earnings not distributed
Standard rate
Royalties and services 20%
Profit-seeking enterprise income tax
Enterprises pay 20% on taxable income, with none due up to NT$120,000, and a surtax of 5% on earnings that are not distributed. The return is filed by 31 May, with a provisional payment in September.
Business tax and e-GUI
Business tax (VAT) is 5%, filed every two months. Businesses issue government uniform invoices, mostly as electronic e-GUI through the Ministry of Finance platform.
Payments abroad
Dividends paid to non-residents carry 21%, and royalties and services 20%, unless a treaty lowers them.
Key dates
- Every two months, by the 15thBusiness tax return
- 31 MayAnnual income tax return
- SeptemberProvisional income tax payment
Figures and sources
6 figures- Profit-seeking enterprise income tax rate20%Under professional review
- Business tax (VAT) rate5%Under professional review
- Taxable income at or below which no enterprise income tax is dueNT$120,000Under professional review
- Surtax on undistributed earnings5%Under professional review
- Withholding on dividends paid to non-residents21%Under professional review
- Withholding on royalties and services paid to non-residents (15% on interest)20%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Taiwan based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Taiwan (a Taiwanese CPA) before making compliance decisions.