Taiwan

TW
Pros
Competitive corporate tax rates and streamlined digital tax filing systems for entrepreneurs
Exceptional public safety and minimal crime rates for a secure residential environment
Robust digital infrastructure and high-speed connectivity for seamless global business operations
Cons
Persistent geopolitical risks and regional tensions affecting long-term strategic planning and stability
Opaque bureaucratic requirements and slow processing times for specific international business permits
State-dominated energy market and risks of power shortages during peak demand periods

Long story short: Opening a business bank account in Taiwan is an obstacle course: even with an entrepreneur visa in hand, local banks make you wait weeks and treat you like a suspect by default.

Once you've swallowed the paperwork, taxes stay reasonable and predictable, the tax office isn't out to trap you, and corruption is close to nonexistent, a rarity in Asia.

Other things worth knowing: infrastructure and internet are top notch, safety is near total in areas like Da'an or Xinyi, street food is excellent, and stunning landscapes are two hours from Taipei.

VERYLOW TAX 3.1/10 HOLDING 2.1/10 DIVIDENDPIPELINE 2/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10

Will your income be taxed?

Long story short: YES, A LOT.
They'll shear you for up to 40% at the top marginal rate in Taiwan, and the taxman has long arms: linger a bit too long, park your economic interests here, and the net closes.

Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.

01.1 Income tax
Personal income tax
5 → 40%
read moreClose
De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 5 brackets
Bracket (USD)Rate
0 – 18,5315%
18,531 – 41,77312%
41,773 – 83,54520%
83,545 – 156,41230%
156,412 +40%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, A LOT.
Taiwan runs the full shearing kit on wealth: capital gains at 40%, plus an annual wealth tax above a threshold (top rate 20%).

Flow, stock, transfer: every angle gets clipped. Holding assets here is how you feed the machine.

02.1 Investment income
Capital gains
40%
read moreClose
De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 18,5315%
18,531 – 41,77312%
41,773 – 83,54520%
83,545 – 156,41230%
156,412 +40%
Dividend tax
40%
read moreClose
De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 18,5315%
18,531 – 41,77312%
41,773 – 83,54520%
83,545 – 156,41230%
156,412 +40%
Interest income
40%
read moreClose
De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 18,5315%
18,531 – 41,77312%
41,773 – 83,54520%
83,545 – 156,41230%
156,412 +40%
02.2 Wealth & estate
Wealth tax
10 → 20%
read moreClose
De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 1,765,44410%
1,765,444 – 3,530,88715%
3,530,887 +20%
Inheritance system
APPLIES
read moreClose
De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesestate-based · single threshold · Headline rate — · Allowance TWD 13,890,000 · spouses are typically exempt; flat rate applies above the allowance, regardless of heir class.
02.3 Crypto
Crypto · tax regime
UNREGULATED
read moreClose
De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback rate: 40% · Taiwan classifies crypto as 'Virtual Commodities'. Gains are taxed as 'Property Transaction Income' under general tax law. Domestic gains are subject to progressive rates (5-40%). Foreign-sourced gains (e.g., on international exchanges) are 'Overseas Income' under the Alternative Minimum Tax (AMT) system, taxed at 20% if total basic income exceeds NT$7.5 million and foreign income exceeds NT$1 million.
Crypto-to-crypto
TAXABLE
read moreClose
De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
NOT SIGNED
read moreClose
De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: NO.
Corporate tax in Taiwan is 20%, but the rate isn't what hurts. Misuse of corporate assets is a criminal offense; the textbook case is the French abus de biens sociaux: spend your own company's money on yourself and you can end up prosecuted, even as sole shareholder, because the company is a separate legal person and your consent means nothing.

And the registries are public: your name as shareholder, free to browse.

For an owner-operator, those two together weigh far more than the rate, and unlike the rate they don't negotiate. Run it clean and you're fine; run it casually and you'll get burned.

03.1 Rates
Corporate tax
0 → 20%
read moreClose
De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive · +5% undistributed current earnings of a corporation by the end of the following year
Bracket (USD)Rate
0 – 3,769exempt
3,769 +20%
VAT standard rate
5%
read moreClose
De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
5%
Food & drink
5%
food
5%
non-alcoholic
5%
alcohol
Print media
5%
books
5%
ebooks
5%
newspapers
Culture
5%
cultural events
5%
cinema
5%
theatre
5%
museums
5%
sports
Transport
5%
public transit
5%
rail
5%
air
Hospitality
5%
hotels
5%
restaurants
5%
takeaway
Health
5%
pharma
5%
medical dev.
Energy
5%
electricity
5%
natural gas
5%
district heat.
5%
domestic fuel
Utilities
5%
water
5%
waste
Clothing
5%
kids clothing
Digital & telecom
5%
digital
5%
telecom
5%
broadcast
Construction
5%
construction
5%
social housing
Agriculture
5%
farm inputs
5%
animal feed
Personal services
5%
funeral
5%
hairdressing
03.2 Regime & registry
IP Box · Patent Box
NONE
read moreClose
De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
CRIMINAL
read moreClose
De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Criminal Code of the Republic of China, Article 336, Paragraph 2 (Business Embezzlement) and Article 342 (Breach of Trust) · Taiwan strictly adheres to the 'Autonomy of the Legal Entity' principle. Under the Company Act, a company is a distinct juristic person. Therefore, even in a one-person company, the assets belong to the company and not the individual. A sole shareholder-director who uses corporate funds for personal expenses without proper legal procedure (such as a formal dividend distribution) commits 'Business Embezzlement' or 'Breach of Trust.' These are criminal offenses punishable by imprisonment, regardless of the company's solvency, because the act is viewed as harming the property interests of a separate legal entity.
Shareholders privacy
PUBLIC
read moreClose
De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesCompany Transparency Inquiry System (MOEA)
Directors privacy
PUBLIC
read moreClose
De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesCompany Transparency Inquiry System (MOEA)
03.3 Incorporation cost
In this country, the most standard company form is called 有限公司 (Limited Company). The costs below are for incorporating a company in its simplest form, for reference only.
Government Registration and Name Reservation Fees
USD 41
Professional Incorporation and Foreign Investment Approval (FIA) Service
USD 2,670
CPA Capital Verification Report
USD 314
Document Translation and Notarization
USD 471
Total
USD 3,496

A good fit for a holding?

Long story short: NOT REALLY.
Taiwan has a moderate 23-treaty network, but no participation exemption: dividends from subsidiaries land straight in the corporate schedule (20%).

Fine for operational subsidiaries; as a pure holding base, you're feeding the local taxman at every distribution.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
read moreClose
De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
read moreClose
Source et informations complémentairesworldwide corporate taxation
Participation exemption
NONE
read moreClose
De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno dividend participation exemption regime
CFC rules
APPLY
read moreClose
De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesStarting January 1, 2023, Taiwan taxes parent companies on the undistributed earnings of controlled foreign entities in low-tax regions lacking business substance. Certain investment income is treated as distributed and taxed early, regardless of actual payouts.
04.2 Withholding tax · non-resident
WHT · dividends
21%
read moreClose
De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
20%
read moreClose
Source et informations complémentairesnon-resident outbound
WHT · royalties
20%
read moreClose
Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
read moreClose
Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
21
read moreClose
De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
1
read moreClose
Source et informations complémentairesin negotiation
Tax treaty network
origin · TW 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with TW.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Taiwan taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
read moreClose
De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
read moreClose
Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
5 years
read moreClose
Source et informations complémentairesavailable path to naturalisation
Marriage
3 years
read moreClose
Source et informations complémentairesavailable path to naturalisation
Birth
read moreClose
Source et informations complémentairesnot available
Descent
1 gen
read moreClose
Source et informations complémentairesavailable path to naturalisation
Investment
read moreClose
Source et informations complémentairesnot available

Is your money watched?

Long story short: NO.
Foreign tax offices see next to nothing of what you do in Taiwan: it has signed few exchange frameworks.

But the corporate registries are public: your shareholdings and directorships are one search away for anyone curious. Invisible from abroad, on display at home.

Multilateral reporting frameworks 0/9 active · 1 pending
CRS
CARF
FATCA
2014
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Taiwan sits on no major blacklist, though it's outside the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: YES.
Taiwan scores high on press freedom (rank #24) and treats crypto as a taxable but legitimate asset class. A CBDC is in the pipeline (1 project(s)), so the payment rails are drifting toward state-issued, traceable money.

Speech: free. Money: the same slow squeeze as most of the developed world.

08.1 Press freedom
Press freedom · RSF index
24/180
read moreClose
De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 77 · ↑ 3 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Taiwan CBDC
Taiwan: In a press release in June 2020 following the Board of Governors meeting, the Central Bank of Taiwan noted that the focus for CBDC has shifted from wholesale to retail applications recently in many countries and that it plans to approach CBDC research in phases: starting with retail CBDC in the first half of 2020 and moving to wholesale CBDC in the third quarter of 2020. The Central Bank of Taiwan has established a working group, in partnership with academic institutions, to explore the technical viability of a DLT-based retail CBDC. It also plans to work with private partners to research a two-tiered wholesale CBDC.
The Central Bank of Taiwan
RESEARCH

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Taiwan. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (5/11), but for an online business this is swimming against the current.

Accept payments 3/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Taiwan. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.