Taiwan Compliance Guide

Filing requirements, deadlines, and fees for Taiwan business entities.

Registrar: Department of Commerce, Ministry of Economic Affairs (MOEA) ·Entity types: Company Limited by Shares (股份有限公司), Limited Company (有限公司), Branch of Foreign Company, Representative Office

Filing Obligations

Corporate Income Tax Return

Annual

Taiwan levies profit-seeking enterprise income tax at 20% on taxable income exceeding TWD 120,000. An additional 5% surtax applies to undistributed retained earnings (reduced from 10% in 2018).

Deadline

Within 5 months of the end of the fiscal year (by 31 May for December FYE). Extension of 1 month available.

Fee

No filing fee

Late Penalty

Penalty of 10% of the tax payable. Interest on late payments.

Filing Method

Electronic filing via the National Taxation Bureau eTax portal

Applies to:Company Limited by Shares (股份有限公司)Limited Company (有限公司)Branch of Foreign CompanyOfficial source

VAT Return (Business Tax Return — 營業稅)

Bi-monthly

Taiwan levies a business tax (VAT) at 5% on most goods and services. Financial institutions and small businesses may be subject to gross business receipts tax (GBRT) at varying rates instead.

Deadline

15th day of the odd months (bi-monthly: by 15 January, 15 March, 15 May, 15 July, 15 September, 15 November)

Fee

No filing fee

Late Penalty

Surcharge of 1% per 2-day period of delay (capped at 15%). Additional fines for non-filing.

Filing Method

Electronic filing via the eTax portal or Turnkey system

Applies to:Company Limited by Shares (股份有限公司)Limited Company (有限公司)Branch of Foreign CompanyOfficial source

Annual Business Registration (Company Change Registration)

As needed / Annual

Companies must register changes to directors, supervisors, capital, registered address, or business scope with the MOEA within 15 days. Annual financial statements must be approved at a shareholders' meeting.

Deadline

Within 15 days of any change in registered matters. Annual directors' meeting within 6 months of FYE.

Fee

TWD 1,000 per change

Late Penalty

Fines of TWD 10,000–500,000 for failure to register changes.

Filing Method

Online via the MOEA one-stop company registration service

Applies to:Company Limited by Shares (股份有限公司)Limited Company (有限公司)Official source

Key Dates

31 May (for December FYE)Corporate income tax return deadline

15th of each odd monthBi-monthly VAT return deadline

Frequently Asked Questions

What is Taiwan's corporate tax rate?

The standard rate is 20% on taxable income exceeding TWD 120,000. An additional 5% surtax applies to undistributed retained earnings, encouraging companies to distribute profits.

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Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.