Taiwan reduces the late payment surcharge from 1 January 2022

Taiwan's Ministry of Finance has issued a notice on 26 March 2026 that when a profit-seeking enterprise with its head office located within the territory of China invests in shares issued by a foreign company that has been approved to list and trade

Taiwan’s Ministry of Finance (MoF) has released a notice on 26 March 2026, outlining the possible tax exemption on business profits earned by foreign enterprises from providing electronic services, where such relief is available under applicable

Taiwan’s Ministry of Finance (MoF) has announced that the 2026 property tax (tax year 115) will be levied from 1 May 2026. Taxpayers whose properties qualify for preferential tax rates or exemptions must submit applications to their local tax

The Ministry of Finance clarified, on 19 March 2026, that if a business’s monthly sales do not reach TWD 200,000, it may continue to be exempt from issuing uniform invoices. Instead, business tax is levied at a fixed rate of 1%. Contrary to

Taiwan’s Ministry of Finance issued a notice on 16 March 2026, clarifying that only full-time personnel fully dedicated to R&D activities qualify as eligible expenditure for investment tax credits. To advance industrial innovation and

Taiwan’s Ministry of Finance (MoF) has released a notice 16 March 2026, outlining penalties for cases where employee salary income in Taiwan is concealed through Controlled Foreign Corporations (CFCs) that have no substantive operations. To