East Asia · Asia

Taiwan

61moderate

Overall Score

Taiwan is a East Asia jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 20%. The jurisdiction offers a digital nomad visa and golden visa programme for qualifying individuals.

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Corporate Tax

20%

Personal Income Tax

40%

Capital Gains

VAT / GST

Overview

Key Data

Taxation

Personal Income Tax (max)40%

Personal Income Tax (min)5%

Corporate Tax Rate20%

Capital Gains Tax0%

VAT / GST5%

Dividend Tax Rate28%

Withholding Tax20%

Territorial TaxationNo

Foreign Income Exempt—

Remittance-Based Tax—

CFC RulesYes

Tax Residency Days183 days/year

Tax Treaties—

Residency & Visa

Digital Nomad VisaYes

Golden VisaYes

Retirement VisaNo

Investment VisaYes

EU MemberNo

Schengen AreaNo

EU PassportNo

Min. Days Required / Year—

Min. Monthly Income—

Min. Investment (residency)—

Citizenship Path—

Setup Difficulty—

Business & Cost of Living

Cost of Living Index48/100

Avg. Monthly Cost—

Company Formation Time—

Formation Cost (est.)—

Annual Compliance Cost—

Free Zone AvailableNo

Banking Easegood

Internet Qualityexcellent

Compliance & Reputation

FATF Statuscompliant

EU Blacklist Statusnot_listed

OECD Compliance—

CRS Participant—

FATCA Compliant—

BEPS Participant—

Treaty Network Quality—

Personal Tax Residency

Tax residency in Taiwan is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.

Gold Card (3-year open work permit) for high-skilled professionals. Very fast internet. Low income tax on worldwide income for residents earning <TWD 3M. 5% VAT (lowest in OECD region).

Company Setup & Business Taxation

The standard corporate income tax rate is 20%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Banking & Financial Access

Account opening in Taiwan can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.

Compliance & International Reputation

Taiwan is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Who This Jurisdiction Works Best For

Based on our scoring model, Taiwan ranks highest for Digital Nomad and High Net Worth Individual. It offers a reasonable proposition for digital nomad (score: 64/100). It offers a reasonable proposition for high net worth individual (score: 61/100).

Legal Notice

The information on this page is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and residency rules change frequently and vary significantly by individual circumstances. Always consult a qualified professional licensed in the relevant jurisdictions before making any decisions.