Asia-Pacific
Currency
TWD
Corporate Tax
20%
Personal Income Tax
40%
VAT / GST
5%
Standard 20% (raised from 17% in 2018); surcharge on undistributed earnings 5%.
Top rate 40% above TWD 4,720,000/year; 5-40% scale.
Business Tax 5% (VAT, standard 5-10%); 0% exports.
Dividends
21%
Interest
20%
Royalties
20%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Labor pension 12% (employer 6% + employee 6%); labor insurance 9.5% (employer 7% + employee 2.5%); health 5.17% (employer + employee); capped.
Capital Gains Tax
15–28% securities; 10–45% real estate (new system)
Inheritance / Estate Tax
Progressive 10–20%
Capital (Net Worth) Tax
0%
Property Tax
House tax + land value tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~30
Key partners: Japan, France, Germany, UK, Vietnam, Thailand
Limited network due to diplomatic status; no treaty with the USA. Withholding typically 5%–15%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Statutory Undistributed Earnings Tax 5%. R&D tax credit 15-25%. SMN (substance over form) rules.
More in Asia-Pacific