Source-cited draft: tax overview for Taiwan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Standard tax year
Calendar year (1 January – 31 December)Income Tax ActView source ↗
Currency
New Taiwan Dollar (TWD / NT$)Ministry of FinanceView source ↗
Tax authority
Ministry of Finance, via the National Taxation Bureaus (e.g. NTB of Taipei) and eTax PortalMinistry of Finance Organization ActView source ↗
Basis of taxation
Territorial — Taiwan-source income is taxed; foreign-source income is generally outside the regular income tax but may fall under the Income Basic Tax (AMT)Income Tax ActView source ↗
Headline personal income tax rate
Progressive 5% to 40% for residents (top bracket on taxable income over TWD 4,980,000)Income Tax ActView source ↗
Headline corporate income tax rate
20% profit-seeking enterprise income taxIncome Tax ActView source ↗
Does VAT/GST exist?
Yes — a 5% value-added type business tax (VAT) applies to most goods and servicesValue-added and Non-value-added Business Tax ActView source ↗
Annual individual income tax filing deadline
1 May – 31 May of the year following the tax yearIncome Tax ActView source ↗
Annual corporate income tax filing deadline
By 31 May following the fiscal year-end (last day of the fifth month after year-end for non-calendar years)Income Tax ActView source ↗
Income Basic Tax (Alternative Minimum Tax)
Individuals 20%; enterprises 12% (a 15% rate is proposed for in-scope multinational groups under the global minimum tax from 2025 — confirm)Income Basic Tax ActView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Taiwan (Republic of China) taxes individuals and profit-seeking enterprises on a largely territorial (Taiwan-source) basis, administered by the Ministry of Finance through the National Taxation Bureaus. The tax year is the calendar year and the currency is the New Taiwan Dollar (TWD/NT$).
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