Taiwan’s Northern District National Taxation Bureau said online sellers are temporarily exempt from business tax if monthly sales stay below TWD 100,000 for goods or TWD 50,000 for services. Sellers exceeding these thresholds must register immediately and pay tax.
Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance has announced that, in accordance with the Ministry of Finance Order Tai-Cai-Shui No. 10904512340 dated 31 January 2020, individuals who sell goods or services online for profit may be “temporarily” exempt from business tax registration if their monthly sales do not reach the business tax threshold. Starting in 2025, the threshold is set at TWD 100,000 for goods and TWD 50,000 for services. Once monthly sales reach the threshold, sellers must immediately apply for business tax registration with the National Taxation Bureau.
The Bureau explained that with the widespread use of mobile devices, selling goods through online platforms or social media has become a common practice. Whether operating professionally or part-time, sellers must pay attention: if monthly sales for profit reach the business tax threshold, they are required to register with the National Taxation Bureau and pay business tax in accordance with the law.
For example, Ms. Wang sold beauty products online from September to December 2025, with monthly sales of TWD 50,000, TWD 80,000, TWD 110,000, and TWD 90,000, respectively. Since her sales before October did not reach the TWD 100,000 threshold, she was temporarily exempt from registration. However, in November her sales rose to TWD 110,000, exceeding the threshold. Ms. Wang was therefore required to immediately register with the National Taxation Bureau and begin paying business tax starting November 2025.
The Bureau reminds online individual sellers to monitor their business scale closely. If sales reach the business tax threshold but registration has not been completed, sellers should promptly apply with the competent tax authority and pay any outstanding taxes to avoid penalties.
This announcement was made on 26 February 2026.
