Taiwan Withholding tax rates
Taiwan Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Taiwan levies on Taiwan-source payments to non-residents - individuals not residing in the ROC and enterprises with no fixed place of business in the ROC - dividends, interest and royalties, each at its domestic statutory rate before any income tax agreement relief. Set by the Standards of Withholding Rates for Various Incomes (各類所得扣繳率標準) issued under the Income Tax Act; administered by the Ministry of Finance and the national tax bureaus.
Compare withholding tax rates across all 28 Asian countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2021-06-30 |
| Official source | Standards of Withholding Rates for Various Incomes (各類所得扣繳率標準), Article 3, as last amended 30 June 2021 (民國110年6月30日) - Ministry of Finance laws and regulations database. Dividends: '按給付額、應分配額或所得數扣取百分之二十一' (withhold 21% of the amount paid, distributable or earned); interest: '一律按給付額扣取百分之二十' (withhold 20% of the amount paid in all cases), short-term bills '按給付額扣取百分之十五' (withhold 15%); royalties: '按給付額扣取百分之二十' (withhold 20% of the amount paid). |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Taiwan withholds at 21% on dividends and 20% on interest and royalties paid to non-residents, with a reduced 15% class for portfolio-type interest. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. An income tax agreement can reduce any of them, and whether relief is available depends on the recipient's residence, beneficial ownership and the agreement's own conditions. We do NOT serve treaty rates: they are bilateral, run to many country pairs, and applying one is a legal determination rather than a lookup. The rates are fixed by the Standards of Withholding Rates for Various Incomes, a regulation issued under Income Tax Act (所得稅法) Article 88 (withholding obligation) and Article 3-2/73; the withholding agent mechanics for non-residents sit in Income Tax Act Article 73 and 88. The Standards were last amended 30 June 2021; the 21% dividend rate for non-residents has applied since 1 January 2018 (raised from 20% when the imputation system was abolished). The Taipei National Tax Bureau FAQ (updated 2026) confirms the same 21/20/15/20 structure.
Get it programmatically
curl https://asiaref.dev/v1/tw/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/tw/withholding-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/tw/withholding-taxOther Taiwan series: CBC discount rate (重貼現率) · Business tax (VAT) standard rate · VAT registration threshold · Minimum Wage (最低工資) · Public holidays · CPI inflation (year-on-year) · Profit-seeking enterprise income tax rate · Statutory legal interest (法定利率) · Individual consolidated income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Thailand · Türkiye · United Arab Emirates · Uzbekistan · Vietnam · all 28