Taiwan corporate tax rate
Standard profit-seeking enterprise income tax (營利事業所得稅) rate on resident company net taxable income, under the Income Tax Act (所得稅法), Article 5, administered by the Ministry of Finance / Taxation Administration.
| Current value | 20 percent |
|---|---|
| In force from | 2018-01-01 |
| Official source | Income Tax Act, Article 5, para. 5 — profit-seeking enterprise income tax: taxable income of NT$120,000 or less is exempt; where taxable income exceeds NT$120,000 the rate is 20%. Laws & Regulations Database of the Republic of China (Taiwan), Ministry of Justice |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard headline rate 20% on net taxable income, in force since the 2018 tax year (raised from 17% by the Income Tax Act amendment promulgated 7 Feb 2018 as part of the 2018 tax reform). Relief at the bottom: enterprises with annual taxable income ≤ NT$120,000 are exempt; where income exceeds NT$120,000, the tax payable on the portion above NT$120,000 is capped at half of that excess (a phase-in that fully bites once income reaches ~NT$500,000). A separate 5% SURTAX applies to undistributed earnings not distributed by the end of the following year (Art. 66-9; reduced from 10% to 5% in the 2018 reform). Foreign-invested/branch and small-business specifics aside, 20% is the standard company rate. Verified against the statute in the official MOJ Laws & Regulations Database; the MOF Taxation Administration (www.dot.gov.tw) corroborates.
Earlier values
| From | Value | Source |
|---|---|---|
| 2010-01-01 | 17 | Income Tax Act (pre-2018 text) — profit-seeking enterprise i |
Get it programmatically
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# History: curl https://asiaref.dev/v1/tw/corporate-tax/history?from=2020-01-01
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