Tax & accounting columns
TaxTaiwan Representative Offices: What They May Do and What They Still File
A Taiwan representative office may sign, quote, bid and buy for its parent but may not sell. A buying-only office owes no VAT or income tax but must withhold.
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TaxTaiwan R&D and Equipment Tax Credits for Foreign-Owned Subsidiaries: 15%, 5%, 25% and a 30% Cap
A Taiwan subsidiary can credit 15% of R&D spending or 5% of smart machinery and AI investment against corporate tax, capped at 30% of each year's tax, to 2029.
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TaxRunning a Taiwan Branch: Deducting Head-Office Overhead and Sending Profits Home
A Taiwan branch may deduct a revenue-based share of head-office overhead if two tests are met and it files a CPA-certified report. Remittances are not withheld.
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TaxTaiwan Payroll for US Assignees and Foreign Hires: Withholding and Social Insurance
Work done in Taiwan is usually taxed there even if a US parent pays. Non-residents face 18 percent withholding, or 6 percent up to NT$44,250 a month in 2026.
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TaxBusiness Tax for a New Taiwan Subsidiary: 5% VAT, Bimonthly Returns, Zero-Rated Exports and E-Invoices
As of October 2026 a Taiwan subsidiary pays 5% business tax on output minus input tax, files every two months by the 15th and must upload e-invoices on time.
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TaxVietnamese Companies with Taiwan Income: What the Taiwan–Vietnam Tax Agreement Changes
Taiwan withholds 21% on dividends, 20% on royalties and most interest paid abroad. A 1998 agreement caps them at 15%, 15%, 10% for Vietnamese beneficial owners.
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TaxCPA Audits, CPA-Certified Tax Returns and Bookkeeping Rules for Taiwan Subsidiaries and Branches
Taiwan companies need CPA-audited accounts from NT$30 million paid-in capital, or below it at NT$100 million revenue or 100 insured staff; tax has its own test.
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TaxTaiwan Transfer Pricing Documentation: Local File, Master File and CbCR Thresholds
A Taiwan subsidiary or branch with related-party deals must have transfer pricing documents ready at filing and produce them within a month of a request.
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TaxPaying a US or Vietnamese Parent from Taiwan: Withholding on Royalties, Service Fees and Interest
A Taiwan subsidiary paying royalties, loan interest or Taiwan-source service fees to a parent with no Taiwan office withholds 20% unless an agreement applies.
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TaxTaiwan Subsidiary Dividends to a US Parent: Why 21% Still Applies
A Taiwan subsidiary withholds 21 percent on dividends to a foreign parent. Japan and Korea cap it at 10 percent, Vietnam at 15, and no US agreement is in force.
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TaxA Taiwan Subsidiary's Tax Year: May Return, September Prepayment, 5% Surtax
A Taiwan subsidiary files its 20% income tax return in May, prepays half of last year's tax in September, and may owe 5% on retained earnings and a minimum tax.
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TaxSelling Apps, Games or SaaS to Taiwan Without an Office: When VAT Registration Applies
A foreign company with no Taiwan office must register for business tax once e-service sales to individuals in Taiwan pass NT$600,000 a year, up from NT$480,000.
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TaxU.S.–Taiwan Chip Investment: Royalties, Fees and the Treaty Gap
U.S. chip suppliers face Taiwan withholding on royalties and service fees while tax relief bills remain pending. Contract terms shape the cost of expansion.
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TaxWhen a Taiwan company must recognize its overseas subsidiary's profits
Taiwan's corporate CFC rules can pull low-tax overseas subsidiary income into the parent tax base when control tests are met. Exemptions need early documents.
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TaxTaiwan Shares, US Investors and Two Tax Systems
Holding Taiwan-listed shares and ETFs directly can bring Taiwan transaction tax and dividend withholding, plus separate US tax and reporting. Fund type matters.
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TaxTaiwan Income Tax Residence When You Arrive or Leave Midyear
A move in or out of Taiwan can change what income you report. Check domicile, the tax-year day count, where you worked, who paid you, and departure date.
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Company setup & investmentEntering the Taiwan Market: Key Differences Between a Subsidiary and a Branch
A Taiwan subsidiary is a separate legal entity, but a branch is part of the foreign head office. Contracts, liability, tax, and profit remittance differ.
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Company setup & investmentClosing a Taiwan Company: What Happens to Capital and Company Assets?
Paid-in capital becomes company property in a Taiwan company account. Closing, capital reduction, and suspension each follow different asset procedures.
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