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Qualifying foreign enterprises may apply for an advance ruling under Article 25 of the Income Tax Act, which allows corporate income tax to be assessed based on a deemed profit percentage.

Understanding Taiwan’s Compliance Requirements All companies registered in Taiwan, regardless of whether they are foreign or locally owned, must be in compliance with Taiwan’s regulations. Much of the requirements come from the Labor Standard’s Law, the Company Act and related rulings issued by Government Authorities.

Taiwanese resident corporations are subject to income tax on their worldwide income. Non-resident corporations, on the other hand, are subject to tax only on income derived within Taiwan through a branch or agent.

In Taiwan, we have achieved ISO certification every year since 2016 for both ISO 9001 and ISO 27001. In 2019 we received the Community Service Award from Grant Thornton International. In 2024 and 2025 we were named Accounting Services Expert of the Year in Taiwan – by Corporate INTL. We were also named the Accountants and Tax Advisors of the Year – Taiwan in 2024 by GBA Magazine.

Taiwan has a strict labor law regime and does not recognize “employment at will.” Whether an individual may be engaged as a consultant depends not only on contractual form, but also on the substance of the working arrangement.

Charge Out Rates for the year 2026

An individual’s classification as a Taiwan tax resident directly affects income tax filing obligations and applicable tax treatment in Taiwan. Where there is uncertainty regarding an individual’s residency status, whether for personal circumstances or employment arrangements, professional advice should be sought.

Taiwan-registered companies are required to annually report information regarding responsible persons and key shareholders during the period from March 1 to March 31.

Taiwanese resident corporations are subject to income tax on their worldwide income. Non-resident corporations, by contrast, are subject to income tax only on income derived from sources within Taiwan, generally through a branch, agent, or other taxable presence.

CFC stands for controlled foreign corporation. In order to better protect Taiwan’s tax base and follow international trends, Taiwan will introduce CFC rules effective from 1 January 2023. This is meant to prevent tax loopholes that result from complex international tax planning via CFCs

Effective from 1 January 2013, in addition to the regular NHI premium, insured units (employers) are required to withhold a new premium, called the “supplementary premium,” before paying out certain categories of income, and making premium payments to the National Health Insurance Administration (NHIA) accordingly.

For companies filing corporate income tax returns on a calendar-year basis, the filing deadline is five months after the end of the fiscal year. If the deadline falls on a weekend or public holiday, it is automatically extended to the next business day. As a general rule, this filing deadline cannot be extended.

Annual meetings of the board of directors and shareholders must be held within six months following the end of the fiscal year.

Based on Income Tax Regulations that have existed for some years in Taiwan, hi-tech Companies and some high net worth individuals often make use of various tax planning tools to reduce or eliminate income tax liability. These Companies and individuals while representing a significant portion of Taiwan economy, yet only contribute limited amount of tax to society as a whole. As an effort to address this imbalance, Taiwan Tax Authority officially introduces Alternative Minimum Tax System effective from 1 January 2006. There are two AMTs, one for individuals and the other for corporations.

Establishing a compliant and well-structured employment contract is essential for any organization hiring in Taiwan. Such contracts must align with the country’s legal framework while also promoting a transparent and cooperative relationship between employer and employee.

Purchasing property is one of the biggest and most difficult investment decisions one can make, especially in a foreign country. The tax and legal systems that apply to property transactions differ from one jurisdiction to another, making it imperative that investors understand the local implications of any proposed transaction. To maximize benefits from investing in Taiwan, it is vital that investors consider, as early as possible, both the tax planning opportunities and the specific tax obligations their investment presents.