Taiwan: Tax Bureau clarifies social housing rental tax exemption rules
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance said rental income earned by business operators from leasing housing for social housing purposes may be exempt from business tax if the property meets the requirements
See More
Taiwan clarifies business tax rules for non-profits selling goods or services
Taiwan's National Taxation Bureau of the Central Area has clarified how non-profit educational, cultural, public welfare and charitable institutions must report and pay business tax when they sell goods or services, following an enquiry from an
See MoreTaiwan clarifies business tax rules for overseas e-commerce platforms
The Central Taiwan National Taxation Bureau of the Ministry of Finance announced on 14 August 2026 that businesses and individuals purchasing electronic services from overseas e-commerce platforms (such as Google, Microsoft, Amazon, and Apple)
See More
Taiwan announces 2026 provisional income tax return filing dates
Taiwan's National Taxation Bureau of the Southern Area, under the Ministry of Finance, has announced that the filing period for the provisional income tax return relating to profit-seeking enterprise income tax for the 2026 fiscal year will run from
See More
Taiwan issues withholding tax Ruling for P2P platforms
Taiwan’s Ministry of Finance issued an interpretive ruling on 6 August 2026 clarifying that online lending platform businesses (P2P platform operators) must withhold tax on interest income paid to lenders when they manage the transfer of loan
See MoreTaiwan: Ministry of Finance issues P2P lending withholding tax guidance
Taiwan’s Ministry of Finance on 6 August 2026 issued an interpretative order clarifying the withholding tax requirements for interest income paid through peer-to-peer (P2P) lending platform operators. Under the order, when a business operating
See More
Taiwan reminds businesses of documentation requirements for CFC FVPL tax deferral election
Taiwan's Ministry of Finance, in a notice on 4 August 2026, has reminded enterprises that elect to defer the recognition of unrealized gains and losses from fair value through profit or loss (FVPL) financial instruments held by their Controlled
See MoreTaiwan reminds businesses of e-invoice allowance note reporting deadlines
Taiwan's National Taxation Bureau of the Northern Area (NTBNA) has reminded businesses that electronic invoice allowance notes must be transmitted to the Ministry of Finance (MOF) E-Invoice Platform within the statutory deadlines, following the end
See MoreTaiwan clarifies separate income tax filing rules for foreign property transactions
Taiwan's Ministry of Finance has issued a notice on 20 July 2026Â reminding foreign taxpayers of their obligation to file a separate income tax return for qualifying house and land transactions, rather than including such income in gross
See MoreTaiwan reminds foreign taxpayers of extended DTA tax refund application period
Taiwan's National Taxation Bureau of Kaohsiung has reminded foreign taxpayers to review unclaimed tax treaty benefits following amendments to the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to
See MoreTaiwan updates guidance on house, land integrated income tax for share sales
Taiwan’s Central Area National Taxation Bureau of the Ministry of Finance stated that, under the House and Land Integrated Income Tax 2.0 regime, effective from 1 July 2021, a profit-seeking enterprise that disposes of shares or equity interests
See MoreTaiwan clarifies CFC exemption criteria under anti-avoidance rules
Taiwan’s National Taxation Bureau of the Northern Area (NTBNA) has reiterated, on 28 July 2026, the key exemption criteria under the country’s Controlled Foreign Company (CFC) regime, urging businesses to ensure compliance with the rules when
See MoreTaiwan clarifies tax treatment of fines under Income Tax Act
Taiwan’s National Taxation Bureau of the Central Area, Ministry of Finance, stated that Article 38 of the Income Tax Act stipulates that losses incurred not in the course of operation of business or subsidiary business, as well as surcharges for
See MoreTaiwan reminds taxpayers to report gains from unlisted stock transactions in basic income tax
Taiwan’s Southern Area National Taxation Bureau of the Ministry of Finance stated that when an individual trades shares, new share entitlement certificates, share payment certificates, or certificates representing rights issued or privately placed
See MoreTaiwan clarifies business tax registration rules for influencers
Taiwan’s Northern Region National Taxation Bureau of the Ministry of Finance stated, on 23 July 2026, that, with the rapid growth of social media platforms and online self-media, it has become increasingly common for influencers to receive
See MoreTaiwan 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
See MoreTaiwan 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
See MoreTaiwan 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
See More