Taiwan Pocket Tax Book

Introduction to Taiwan Tax Rules

The information in this booklet is based on current taxation regulations and practices including certain legislative proposals and measures as of January 2019, 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.

  • Corporate income tax;
  • Personal income tax;
  • Value added tax;
  • Specifically selected goods and services tax (Luxury tax)
  • Securities transaction tax;
  • Stamp tax;
  • Customs duties; and
  • Commodity tax.

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 


Contact us

Jason Hsu

Tax Leader, PwC Taiwan

Tel: +886 2 27296666, x25212

Rosamund Fan

Partner, PwC Taiwan

Tel: +886 2 2729 6666, x26077

Li-Li Chou

Partner, PwC Taiwan

Tel: +886 2 2729 6666, x26566

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