TKEG Expat ™ Business Guide
The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu
Corporate Services in Chinese TaipeiTax Info
Enter Dynamic PageGeneral 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
None-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
GCA - Greater China Area
Greater China Area
TW - Chinese Taipei
The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu
WORLD - Global
Earth
