Taiwan
Eastern Asia · TW · 35 treaties
What is Taiwan's tax system?
Taiwan uses a territorial tax system. The top personal income tax rate is 40% and the corporate tax rate is 20%.
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 21% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 5% |
| Personal income (top rate) | 40% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What are the main tax rates in Taiwan?
- The top personal income tax rate in Taiwan is 40%, the corporate tax rate is 20%, and the standard VAT is 5%.
- How do I become a tax resident in Taiwan?
- To establish tax residency in Taiwan, you must be present in the country for at least 183 days.
- Is cryptocurrency taxed in Taiwan?
- Cryptocurrency is taxed as income in Taiwan, with no long-term exemption available. The headline rate is 40%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- having a domicile in the territory of the R.O.C. and often (habitually) residing in the R.O.C.
- no domicile in the R.O.C. but staying in the R.O.C. for 183 days or more in a taxable year
Tax residency can be broken by both giving up domicile/household ties and reducing days in Taiwan below 183, but nationals with household registration and strong ties may still be treated as residents until they clearly cease to have domicile and habitual residence.
Source: Ministry of Finance, Republic of China (Taiwan) – National Taxation Bureau
Tax treaty network (43)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | — | — | — |
| Austria | 10% | 10% | 10% |
| Vietnam | 15% | 10% | 15% |
| Belgium | 10% | 10% | 10% |
| Bahrain | — | — | — |
| China | — | — | — |
| Costa Rica | — | — | — |
| Czechia | 10% | 10% | 10% |
| Denmark | 10% | 10% | 10% |
| United Kingdom | 10% | 10% | 10% |
| France | 10% | 10% | 10% |
| Germany | 15% | 15% | 10% |
| Hungary | 10% | 10% | 10% |
| Indonesia | 10% | 10% | 10% |
| Israel | 10% | 10% | 10% |
| Italy | 10% | 10% | 10% |
| Japan | 10% | 10% | 10% |
| Kazakhstan | — | — | — |
| South Korea | 10% | 10% | 10% |
| Kuwait | — | — | — |
| Luxembourg | 15% | 15% | 10% |
| Malaysia | 12.5% | 10% | 10% |
| Mexico | — | — | — |
| Netherlands | 10% | 10% | 10% |
| North Macedonia | 10% | 10% | 10% |
| New Zealand | 15% | 10% | 10% |
| Paraguay | 5% | 10% | 10% |
| Poland | 10% | 10% | 10% |
| Saudi Arabia | 12.5% | 10% | 10% |
| Singapore | — | — | 15% |
| Slovakia | 10% | 10% | 10% |
| Spain | — | — | — |
| Sweden | 10% | 10% | 10% |
| Switzerland | 15% | 10% | 10% |
| Thailand | 10% | 15% | 10% |
| Australia | 15% | 10% | 12.5% |
| Canada | 15% | 10% | 10% |
| eSwatini | 10% | 10% | 10% |
| Gambia | 10% | 10% | 10% |
| India | 12.5% | 10% | 10% |
| Kiribati | 10% | 10% | 10% |
| Senegal | 10% | 15% | 12.5% |
| South Africa | 15% | 10% | 10% |