Tax System

Goods & services tax

Business in Taiwan pay a value-added tax (VAT), also known as a goods & services tax (GST) in some countries.

Coverage and tax rates
Type
Place
Tax Rate
Goods
  • Sold in Taiwan
  • Imported into Taiwan
5%
Goods
  • Sold outside of Taiwan (export goods)
0%
Service
  • Provided in Taiwan
5%
Service
  • Provided outside of Taiwan
    (i.e., provided from within Taiwan but consumed in another country)
0%
Time to file for the return

The VAT return is calculated every other month, with a deadline for submission on the 15th of the reporting month. The reporting months are January, March, May, July, September, and November.

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