Taiwan Tax Update December 2025

Tax Incentives

Ministry of Economic Affairs (“MOEA”) and Ministry of Finance (“MOF”) jointly released the regulations governing tax credits claimed for investments in smart machinery and other eligible products or services under Article 10-1 of the Statute for Industrial Innovation (“SII”) on November 27, 2025
MOEA announced the 2026 salary level for entry-level employees as defined under Article 36-2 of the Act for Development of Small and Medium Enterprises

Taiwan Tax Update December 2025

(PDF of 216.81KB)

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