🇹🇼 Aperçu fiscal — Taiwan

Company Limited by Shares (Co., Ltd.)

The standard profit-seeking enterprise income tax rate is 20%. Companies with taxable income below NTD 120,000 are exempt. Business tax (VAT equivalent) is 5% for most goods and services. Export sales are zero-rated. Withholding tax on dividends to non-residents is 21%. Withholding tax on royalties and technical service fees to non-residents is 20% (treaty-reduced where applicable). Capital gains on securities are currently exempt from income tax for most investors. Taiwan offers R&D tax credits under the Statute for Industrial Innovation — companies can claim 15% of R&D expenses as a tax credit (up to 30% of tax liability). The Alternative Minimum Tax (AMT) applies at 12% to ensure companies with significant tax incentives pay a minimum amount.