🇹🇼 台湾税率 · Taiwan Tax Rates
TW · 亚洲 · Asia
Taiwan corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 20% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 5-40% — Progressive rates on individual income
- 增值税 / 商品服务税 VAT / GST: 5% — Business tax similar to VAT
- 进口税 / 关税 Import Duties / Customs: 0-30% — Varies by product category
- 预扣税 Withholding Tax: 20% — On dividends, interest, royalties to non-residents
- 资本利得税 Capital Gains Tax: 0-45% — Varies by asset type
- 财产税 / 房产税 Property Tax: 1.2-3.6% — Annual land value tax and house tax
- 遗产税 / 赠与税 Inheritance & Gift Tax: 10-20% — Progressive rates on inherited assets
- 印花税 Stamp Duty: 0.1-0.4% — On documents and contracts
- 消费税 / 特别消费税 Excise Tax: Varies — On tobacco, alcohol, petroleum products
- 社会保障税 Social Security Tax: 10.5% — Employee contribution, employer pays more
- 其他税种 Other Taxes: Varies — Securities transaction tax