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Taiwan Taxation

Taiwan Taxation
Brand: Taiwan
Category: Tax Jurisdiction

Rating

The overall rating is based on review by third parties and our experts

4.4
  • Global Tax Friendly 5 / 10
  • Inheritance Tax Friendly 2 / 10
  • Easy to Citizenship 5 / 10
  • Financial Secret Score 6 / 10
  • R. Estate Tax Friendly 6 / 10
  • Gift Tax Friendly 2 / 10
  • Anti-Aml Index 5 / 10

An individual is considered resident if they remain in Taiwan for 183 days or more, and the individual will be taxed on remuneration received for services rendered in Taiwan. An individual is considered to be non-resident if they remain in Taiwan for 90 days or less in a calendar year.

Information

Investment Basis

Currency TWD
Accounting Principles IFRS, UCA
Individual Worldwide Tax Basis Resident, Domicile
Fast Track Citizenship

Individual Taxation

Starting Income Tax Rate 5%
Highest Income Tax Rate 40%
No Individual Capital Gain Tax

Inheritance, Gift, Net Worth, Dividend, Interest Taxation

No Net Worth Tax
No Gift Tax
No Inheritance Tax
Dividend Tax Depends
Interest Tax Depends

Corporate Taxation

Income Tax Rate 20%
Branch Tax Rate 20%
No Capital Gain Tax

Withholding Taxation for Nonresidents

Dividends (Company) 21%
Interest (Company) 15%/20%
Royalties (Company) 20%
Fees for Technical Services (Company) 20%
Dividends (Individual) 21%
Interest (Individual) 15%/20%
Royalties (Individual) 20%
Fees for Technical Services (Individual) 20%

Withholding Taxation for Residents

Dividends (Company) 0%
Interest (Company) 10%
Royalties (Company) 10%
Fees for Technical Services (Company) 0%
Dividends (Individual) 0%
Interest (Individual) 10%
Royalties (Individual) 10%
Fees for Technical Services (Individual) 0%

Real Estate

Stamp Duty 0.4%
Transfer Tax 2%-6%
Real Property Tax 20%/35%/40%

Value Added Tax

Standard Rate 5%
Reduced Rate 0%/2%

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