Taiwan Tax Update January 2026

Income Tax

  • Cross-border electronically supplied services (“ESS”) providers that registered for VAT in Taiwan to act as withholding agents starting from January 1, 2026
  • The MOF issued income tax guidelines for content creators or online influencers on December 23, 2025

Taiwan Tax Update January 2026

(PDF of 271.95KB)

Contact us

Rosamund Fan

Rosamund Fan

Partner, PwC Taiwan

Tel: +886 2 2729 6666, x26077

Li-Li Chou

Li-Li Chou

Partner, PwC Taiwan

Tel: +886 2 27296566

Paul Chiu

Paul Chiu

Partner, PwC Taiwan

Tel: +886 2 27296666, x26516

Follow us