Tax authorities have issued new guidelines requiring influencers to register, report, and pay business tax on platform income, with a grace period until mid-2026.
Taiwan’s Ministry of Finance’s Taipei National Taxation Bureau has announced, on 13 November 2025, the implementation of new tax regulations specifically targeting individuals who earn income through online platforms, commonly known as influencers.
The “Operational Guidelines for Levying Business Tax on Individuals Regularly Publishing Creations or Sharing Information Online” were established on 10 September 2025, to provide a consistent legal framework for this growing economic sector.
The new “Influencer Tax Guidelines” address the prevalent model where individuals regularly publish content or share information on platforms—including social media, video platforms, and online media—and receive profit-sharing service income.
According to the Bureau, influencers who fall under the definition of a “business entity” in Article 6, Paragraph 1 of the Value-Added and Non-Value-Added Business Tax Act are now explicitly required to handle their tax obligations under these new rules.
This applies when they upload their “performance services,” such as videos or graphics, to a platform and grant the platform authorisation to use that content for advertising or paid electronic services like subscriptions. The resulting revenue—including platform advertising (profit-sharing), paid subscription , live stream revenue splits, and viewer donations—is subject to business tax and must be reported following the new guidelines.
Tax Registration Thresholds
Domestic influencers selling goods or services, including platform-based profit-sharing income, must register for a tax ID if they meet certain conditions. These include having a physical fixed business, a business employing staff to assist with sales, or engaging in online sales with monthly sales reaching the business tax(threshold).
The Bureau clarified the current thresholds: effective 1 January, 2025, the threshold is TWD 100,000 for sales of goods and TWD 50,000 for sales of services. For context, the thresholds prior to 31 December 2024, were TWD 80,000 for goods and TWD 40,000 for services.
Determining Tax Liability Based on Audience Location
A key aspect of the guidelines is how the tax liability is determined. The Bureau explained that from an economic perspective, the platform acts as an intermediary, and the transaction is completed only when the audience—the actual consumers—views the content. Therefore, the tax treatment depends not only on the contract between the influencer and the platform but also on the location of the audience.
The Bureau provided a detailed example: if a domestic Influencer A earns TWD 300,000 in profit-sharing income from YouTube in October 2025 and 80% of the viewers are located within the territory, then TWD 240,000 is subject to domestic business tax. Influencer A must issue uniform invoices at the 5% tax rate on this portion and report it bi-monthly. The remaining TWD 60,000 from overseas viewers, where the service is provided domestically but consumed abroad, can be reported at the zero tax rate, with no uniform invoice required.
Separate Rules for Smaller Operations
A second example illustrated the rules for smaller earners. If Influencer B earns TWD 70,000 in a month, they must still register for a tax ID. However, as this is below the TWD 200,000 threshold for mandatory use of uniform invoices, they can apply for exemption. In this case, they would be classified as a (business subject to assessed business tax calculation), with the tax authority levying business tax quarterly at a 1% rate. For such businesses, the zero tax rate does not apply; tax is levied on the total service income, regardless of the audience’s location.
Grace Period for Compliance
Recognising that influencers may need time to adapt, the Bureau has established a (guidance period) from 10 September 2025, to 30 June 2026. The corresponding tax payments for this period are due by 15 July 2026. During this window, influencers who fail to register, issue uniform invoices, or report and pay business tax will be exempt from penalties under Article 45, 51, and 52 of the Business Tax Act and Article 44 of the Tax Collection Act. The Bureau urges all affected parties to comply and proactively correct any omissions to protect their rights and interests.
