CIT rate 20%; undistributed earnings subject to 5% surtax. IBT at 12% on certain tax-exempt income. VAT 5%. Non-residents: 21% dividend WHT, 15% interest WHT, 20% royalty WHT.
Chinese Taipei Tax Brief
Time of Update 4/05/2026
Chinese Taipei Corporate Income Tax (CIT)
General CIT Rate:
20
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
Chinese Taipei Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
Chinese Taipei Value-Added Tax (VAT)
General VAT Rate:
5%
Learn More
Chinese Taipei Capital Gain Tax (CGT)
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.
Chinese Taipei Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
N/A
Additional info
Quick Navigation
TKEG Expat Chinese Taipei Corporate Tax Guide
Taiwan Corporate Income Tax
Income Basic Tax
Value-added Tax
Gross business receipts tax (GBRT)
Property tax
1.
Taiwan Corporate Income Tax
The corporate income tax (CIT) rate in Taiwan is 20%.
Resident tax rates:
Non-resident companies with a fixed place of business (FPOB) or business agent in Taiwan are taxed at the same 20% rate.
- Up to TWD 120,000 — Exempt
- TWD 120,001 and over — 20% of total taxable income
Non-resident companies with a fixed place of business (FPOB) or business agent in Taiwan are taxed at the same 20% rate.
References
https://taxsummaries.pwc.com/taiwan/corporate/taxes-on-corporate-income
2.
Income Basic Tax
All Taiwan resident companies, and non-resident companies with an FPOB or business agent in Taiwan, must calculate IBT if they earn certain tax-exempt income. For taxable year 2025, basic income is calculated per government-stipulated formulae with a deduction of TWD 600,000. The IBT rate is 12%. If IBT exceeds regular CIT, the taxpayer pays regular CIT plus the difference. If regular CIT exceeds IBT, no additional payment is required.
Pillar Two (Global Minimum Tax): Draft proposals are under review to raise the IBT rate to 15% for Taiwanese MNE entities meeting OECD Pillar Two thresholds, potentially effective from 2025 onwards.
References
https://taxsummaries.pwc.com/taiwan/corporate/taxes-on-corporate-income
3.
Value-added Tax
VAT is applicable to general industries, and the VAT rate is 5%. Under the VAT system, each seller collects output VAT from the buyer at the time of sale, deducts input VAT paid on purchases from output VAT, and remits the balance to the tax authority.
References
https://taxsummaries.pwc.com/taiwan/corporate/other-taxes
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