Chinese Taipei vs Norway
Corporate Tax Comparison
Time of Update: Chinese Taipei: 4/05/2026 / Norway: 4/05/2026
Compare Chinese Taipei and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Taipei vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Taipei
Norway
General CIT Rate:
20
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Chinese Taipei
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Taipei
Norway
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.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Chinese Taipei
Norway
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
23.11%
