Taiwan clarifies foreign taxpayers of house, land transaction income tax filing rules
Taiwan's National Taxation Bureau has clarified, on 20 July 2026, that foreign taxpayers that income derived from qualifying house and land transactions must be reported separately from gross consolidated income under the Income Tax Act. The
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Taiwan clarifies lower tax rates for inherited property sales through combined ownership periods
Taiwan's Ministry of Finance has clarified that taxpayers selling inherited or bequeathed real estate may qualify for a significantly lower property income tax rate by combining the ownership periods of successive deceased owners when calculating
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Taiwan clarifies business tax reporting requirements for imported electronic services
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance stated that domestic businesses and organisations purchasing electronic services from foreign e-commerce platforms are required to declare and pay business tax in
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Taiwan: Tax Bureau reminds companies about stock investment tax rules
Taiwan’s securities market has been highly active. Not only have individual investors participated extensively, but many profit-seeking enterprises have also used idle funds for stock investments to increase non-operating income. When realising
See MoreTaiwan: National Taxation Bureau clarifies gift tax filing rules, annual exemption
Taiwan’s National Taxation Bureau of the Southern Area, Ministry of Finance, stated that if the total value of property given by a donor to others within the same year does not exceed the tax exemption amount (starting from 2022, the exemption
See MoreTaiwan reminds small businesses of tax withholding, reporting obligations
Taiwan has reminded small-scale businesses exempt from issuing uniform invoices that they must still comply with tax withholding and reporting obligations when paying salaries, rent or other types of income, even if their taxes are assessed by the
See MoreTaiwan, Tuvalu income tax treaty enters into force
Taiwan's Ministry of Finance has announced that the income tax treaty with Tuvalu entered into force on 11 June 2026. The treaty was signed 4 March 2026. The treaty applies to Taiwan's profit-seeking enterprise income tax, individual income tax,
See MoreTaiwan highlights key changes under renewed Singapore tax agreement
Taiwan’s National Taxation Bureau of the Central Area, Ministry of Finance ( NTBCA) stated, on 5 June 2026, that the renewed “Agreement between the Taipei Representative Office in Singapore and the Singapore Trade Office in Taipei for the
See MoreTaiwan: MOF clarifies reasonable interest on inter-company lending arrangements
Taiwan's Ministry of Finance (MoF) has released a notice on 1 June 2026, reminding taxpayers of the requirements governing reasonable interest on inter-company lending arrangements. To protect the rights and interests of company shareholders and
See MoreTaiwan clarifies VAT exemption procedures for foreign diplomatic missions
Taiwan’s National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance stated that, pursuant to Article 4 of the Tax Collection Act and the principle of reciprocity, foreign diplomatic missions in the R.O.C. and their personnel may
See MoreTaiwan revises tax collection period calculation after court ruling
Taiwan’s National Taxation Bureau of the Northern Area, Ministry of Finance, announced that effective 25 June 2025, for cases where taxpayers file administrative remedies regarding taxes or fines and execution is deferred according to law, the
See MoreTaiwan warns gift tax exemption on agricultural land can be revoked if farming use ends
The Fengyuan Branch of Taiwan’s National Taxation Bureau of the Central Area has reiterated today, 5 June 2026, that agricultural land gifted for farming purposes can be exempt from gift tax when transferred between certain close relatives,
See MoreTaiwan, Singapore revise income tax treaty
Taiwan’s Ministry of Finance has announced today, 5 June 2026, of key changes introduced by the revised income tax treaty between Taiwan and Singapore, which entered into force on 13 February 2017 and applies from 1 January 2017. The new
See MoreTaiwan clarifies CFC loss deduction filing, documentation requirements
Taiwan’s National Taxation Bureau of Taipei, Ministry of Finance, stated that the Controlled Foreign Corporation (hereinafter referred to as CFC) system has been in effect since 2023. Profit-seeking enterprises reporting CFC's losses must provide
See MoreTaiwan: NTBNA clarifies loss carryforward offset rules involving non-taxable investment income
Taiwan’s Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA, MOF), stated that, as stipulated in Article 39 of the Income Tax Act, when profit-seeking enterprises deduct the verified losses of each of the former ten years from the
See MoreTaiwan: Tax Authority reiterates invoicing rules for franchise arrangements
Taiwan’s Kaohsiung National Taxation Bureau of the Ministry of Finance stated that when a business operator (franchise headquarters) charges a franchisee a one-time franchise fee for opening a store, the fee is regarded as consideration for the
See MoreTaiwan: MoF urges taxpayers to complete 2025 income tax return filings before deadline
Taiwan's Ministry of Finance (MoF) has announced the upcoming income tax return deadline for the year 2025. As of 24 May 2026, 5,076,273 individual income tax returns have been filed, accounting for 72.7% of the total individual income tax
See MoreTaiwan: Businesses reminded to apply for CFC financial statement filing extensions
The Kaohsiung National Taxation Bureau of the Ministry of Finance announced on 25 May 2026 that, for any reason, those who are unable to submit their CFC financial statements within the prescribed period may apply to their local tax authority for an
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