The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu
Corporate Services in Chinese Taipei-
Simplicity of Business Operation:
The process of establishing a company in Taiwan can be completed online without any capital requirement, and there are no requirements for the residency or nationality of directors, making it relatively easy to set up a company in Taiwan.
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High-quality Workforce:
Approximately 45% of Taiwanese aged 25 to 64 have completed at least a university education, providing companies with the advantage of recruiting qualified personnel domestically.
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Convenient Access to New Markets:
Taiwan's central location in the Asia-Pacific region enables companies to enter the markets of China and surrounding Asian countries.
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Tax Incentives:
The Taiwanese government actively supports tax incentives for enterprises operating in research zones, export processing zones, and FTZs.
Tax Info
Enter Dynamic Page- 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.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- 0/10/10
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 21/15/20
- General VAT Rate
- 5%
- 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.
- Composite Effective Average Tax Rate
- N/A
- Composite Effective Marginal Tax Rate
- N/A
Administrative Regions
- CHA - Changhua County
- CYI - Chiayi County
- CYQ - Chiayi City
- HSQ - Hsinchu County
- HSZ - Hsinchu
- HUA - Hualien County
- ILA - Yilan County
- KHH - Kaohsiung
- KHQ - Kaohsiung County
- KIN - Kinmen
- LIE - Lienchiang County
- MIA - Miaoli County
- NAN - Nantou County
- PEN - Penghu County
- PIF - Pingtung County
- TAO - Taoyuan City
- TNN - Tainan
- TNQ - Tainan County
- TPE - Taipei
- TTT - Taitung County
- TXG - Taichung
- TXQ - Taichung County
- YUN - Yunlin County
Belonging Jurisdiction
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GCA - Greater China Area
Greater China AreaLearn MoreGreater China Area -
TW - Chinese Taipei
The Separate Customs Territory of Taiwan, Penghu, Kinmen and MatsuLearn MoreThe Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu -
WORLD - Global
EarthLearn MoreEarth
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