Taiwan: Taxation Bureau reminds suspended enterprises to file income tax returns
Taiwan’s Kaohsiung National Taxation Bureau, Ministry of Finance, has reminded profit-seeking enterprises that temporarily suspended operations during the 2025 tax year (Year 114 of the Republic of China calendar) that they must still file income
See MoreTaiwan announces vehicle license tax payment window for April 2026
Taiwan’s Taxation Administration has announced that the statutory payment period for the vehicle license tax of 2026 is 1 April 2026 to 30 April 2026. Taxpayers are reminded to complete payment within the given timeframe. The Taxation
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Taiwan: Tax Bureau clarifies business tax exemption for fresh produce sellers
Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance clarified that businesses exclusively engaged in the sale of unprocessed fresh agricultural, forestry, fishery, and livestock products, including by-products, are
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Taiwan clarifies CIT applies to gains from land held under another’s name
Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance has clarified that when a profit-seeking enterprise purchases land but registers it under another person’s name and later sells it, such a transaction constitutes a
See MoreTaiwan: Foreign dividends from China-listed companies now taxable for domestic enterprises
Taiwan's Ministry of Finance has issued a notice on 26 March 2026 that when a profit-seeking enterprise with its head office located within the territory of China invests in shares issued by a foreign company that has been approved to list and trade
See MoreTaiwan: MoF outlines treaty relief for foreign e-services profits
Taiwan’s Ministry of Finance (MoF) has released a notice on 26 March 2026, outlining the possible tax exemption on business profits earned by foreign enterprises from providing electronic services, where such relief is available under applicable
See MoreTaiwan: MoF extends 2026 property tax filing deadline
Taiwan’s Ministry of Finance (MoF) has announced that the 2026 property tax (tax year 115) will be levied from 1 May 2026. Taxpayers whose properties qualify for preferential tax rates or exemptions must submit applications to their local tax
See MoreTaiwan: Ministry of Finance clarifies invoice rules for businesses
The Ministry of Finance clarified, on 19 March 2026, that if a business’s monthly sales do not reach TWD 200,000, it may continue to be exempt from issuing uniform invoices. Instead, business tax is levied at a fixed rate of 1%. Contrary to
See MoreTaiwan clarifies only full-time personnel qualify as eligible expenditure for R&D tax credit
Taiwan’s Ministry of Finance issued a notice on 16 March 2026, clarifying that only full-time personnel fully dedicated to R&D activities qualify as eligible expenditure for investment tax credits. To advance industrial innovation and
See MoreTaiwan: MoF clarifies penalties for CFC based salary concealment
Taiwan’s Ministry of Finance (MoF) has released a notice 16 March 2026, outlining penalties for cases where employee salary income in Taiwan is concealed through Controlled Foreign Corporations (CFCs) that have no substantive operations. To
See MoreTaiwan: Northern Tax Bureau issues reminder on CFC rules
Taiwan’s Northern District National Taxation Bureau has issued a reminder to businesses regarding the Controlled Foreign Company (CFC) rules, which came into effect in 2023. The rules were introduced to prevent multinational enterprises from
See MoreTaiwan clarifies tax treatment of enterprises overseas income from foreign financial products
Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance clarified today, 12 March 2026, that income derived by profit-seeking enterprises from investments in foreign financial products constitutes overseas income. Such
See MoreTaiwan: MoF explains withholding tax on non-resident dividends
Taiwan’s National Taxation Bureau of the Northern Area (NTBNA) under the Ministry of Finance, issued a notice on 10 March 2026 indicating that, where dividends are distributed by a company to an individual not residing in China or profit-seeking
See MoreTaiwan introduces enhanced SME tax deductions for hiring, salary increases
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance announced that, effective 1 January 2024, small and medium-sized enterprises (SMEs) that hire at least two additional domestic grassroots employees aged 24 or below, or
See MoreTaiwan: Tax relief available for small businesses affected by natural disaster
The Central Region National Taxation Bureau of the Ministry of Finance (Taiwan) has announced that small-scale business owners whose operations are interrupted due to heavy rain or other natural disasters may apply for tax relief for disaster losses
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Taiwan signs income tax treaty with Tuvalu
Taiwan’s Ministry of Finance confirmed that an income tax treaty with Tuvalu was signed on 4 March 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. The 29-article treaty provides for reduced
See MoreTaiwan reminds businesses to submit tax returns for cancellation period
Taiwan has reminded businesses that cancelling tax registration does not end all tax obligations, and that a business tax return must still be filed for the cancellation period within the statutory deadline to avoid penalties. The Kaohsiung
See MoreTaiwan: Taipei Tax Bureau opens applications for 114th income tax filing support
Taiwan’s Taipei National Taxation Bureau, Ministry of Finance, has opened applications for supporting measures related to the 114th annual individual income tax return filing, scheduled for May 2026 (year 115). Taxpayers can submit requests
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