Taiwan VAT rate
Taiwan's value-added-type business tax (營業稅) standard rate, levied on the sale of goods and services and on imports under the Value-added and Non-value-added Business Tax Act (加值型及非加值型營業稅法). Article 10 fixes the rate between 5% and 10% and delegates the operative collection rate to the Executive Yuan, which has set it at the statutory minimum of 5%.
| Current value | 5 percent |
|---|---|
| In force from | 1986-04-01 |
| Official source | Value-added and Non-value-added Business Tax Act, Article 10 ('the business tax rate shall be no less than 5% and no more than 10%; the applicable collection rate shall be prescribed by the Executive Yuan') — 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
The operative VAT-type business tax collection rate has been 5% since the value-added business tax regime took effect on 1 April 1986, and remains at the statutory floor. Article 10 sets the permissible band at 5%–10%; the Executive Yuan has never lifted it above 5%. Zero-rating (Art. 7) applies to exports and related services; exemptions (Art. 8) include land, financial-market instruments and certain welfare items. The NON-value-added (special) business tax — for gross-receipts sectors that do not use the input/output-credit mechanism — carries DIFFERENT rates and is NOT the 5% VAT: under Art. 11, banking/insurance and other financial institutions pay 5% on core operating revenue (2% since 2014 on the portion of banking/insurance core revenue that has been earmarked, 1% on reinsurance premiums, 2% on other non-core financial revenue); under Art. 12, special-food-and-beverage/entertainment businesses pay 15% (tea houses, coffee shops and bars with companion service, and night clubs/restaurants providing entertainment) or 25% (saloons and similar venues offering companion service). Those special rates belong to the non-VAT regime and are noted here only to prevent mis-serving them as the headline rate. Verified against the statute in the official MOJ Laws & Regulations Database; the Ministry of Finance eTax portal (etax.nat.gov.tw) corroborates the 5% operative rate.
Get it programmatically
curl https://asiaref.dev/v1/tw/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/tw/vat/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/tw/vatOther Taiwan series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates