The information in this booklet is based on current taxation regulations and practices including certain legislative proposals and measures as of January 2017, unless otherwise specified. This book is intended to provide a general guide and is not aimed to provide comprehensive understanding of Taiwan's prevailing tax system. Readers should not act on the basis of this publication without seeking professional advice.
We hope you find this booklet useful and please contact PwC Taiwan for the latest tax information and professional advice specific to your circumstances. To stay abreast of new tax developments, we also recommend that you refer to our monthly English publication, Taiwan Tax Updates, which is available to download for free at