Taiwan has reminded influencers and self-media creators that those earning platform revenue-sharing income must register for tax purposes and pay Business Tax once their monthly sales meet the statutory registration threshold, warning that failure to comply may result in back taxes and penalties.
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 revenue-sharing income from platforms.
On 10 September 2025, the Ministry of Finance issued the “Operational Guidelines for the Imposition of Business Tax on Individuals Who Regularly Publish Creative Works or Share Information Online”, clarifying that influencers who have a fixed physical place of business in Taiwan, operate under a business name, employ staff to assist with sales, or conduct sales through the internet must register for tax purposes and pay Business Tax if their monthly sales reach the Business Tax registration threshold.
The current thresholds are TWD 100,000 for the sale of goods and TWD 50,000 for the provision of services.
The Bureau explained that, under Article 28 of the Value-added and Non-value-added Business Tax Act, influencers with a fixed place of business in Taiwan must apply for tax registration before commencing business.
For those who sell goods or services exclusively through the internet, the Ministry of Finance Order Tai-Cai-Shui No. 10904512340, dated 31 January 2020, provides that they are temporarily exempt from applying for tax registration with the local tax authority if their monthly sales do not reach the Business Tax registration threshold. However, once monthly sales reach the threshold, they must immediately apply for tax registration with the competent tax authority.
The Bureau urged influencers and self-media creators to regularly review the nature of their income and the scale of their business activities. If they fail to register for tax purposes or underreport sales due to oversight, they may avoid penalties under Article 48-1 of the Tax Collection Act, provided they voluntarily complete tax registration with the competent National Taxation Bureau and file and pay the outstanding tax together with accrued interest before the case is reported by another person or before an investigation is initiated by the tax authority or investigators designated by the Ministry of Finance.
