Income Tax - Taiwan | China Tax & Investment Consultants Ltd

Income Tax Act - Taiwan [read]

For corporations

Income Tax is imposed on worldwide income for a company incorporated in Taiwan.

Income tax is imposed on a receipt basis for a resident company that earns income from outside Taiwan.

Scope of charge: Income tax is imposed on the entities that have set up headquarters in TW, and the entities that derive TW-source income.

2021 Corporate Income Tax Rate (in NTD)
Taxable income	Tax rate
Below 120,000	0%
120,000~200,000	10% (repealed)
Over 200,001	20%

For Individuals

107至109年度綜合所得稅速算公式一覽表（單位：新台幣元）

Quick deduction formula of Comprehensive Income Tax from tax years 2018 to 2020 (in NTD)

Net income	times	rates	Deductible amount	Quick deduction	equals	Tax payable for a year
0~540,000	×	5%	－	0	＝
540,001~1,210,000	×	12%	－	37,800	＝
1,210,001~2,420,000	×	20%	－	134,600	＝
2,420,001~4,530,000	×	30%	－	376,600	＝
4,530,001~以上	×	40%	－	829,600	＝

About Us

Our Company has been in business since 1993. The areas of our China operations expand gradually from tax to corporate service in the PRC, and from the Pearl River Delta in Southern part of China to the North, including Beijing and Shanghai.
...... [More]

Contact Us

Unit 1206, 12th Floor, Peninsula Centre, 67 Mody Road, TST, Kowloon, Hong Kong
Tel.:(852) 2374 0067
Fax:(852) 2374 1813
Email : enquiry@china-tax.net
Contact : Mr. Alfred K K CHAN
...... [More]

Copyright and Disclaimer

Notice of Copyright Unless otherwise indicated, the materials found on this site are subject to copyright owned by China Tax & Investment Consultants Limited (The Company). Reproduction, adaptation, distribution, dissemination or making available of the information available within this web site for commercial use is strictly prohibited unless prior written authorization is obtained from the Company.
Disclaimer The Company shall not accept any responsibilities for any loss or damage
...... [More]