Tax System

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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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