East Asia · Asia
Taiwan
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.
Impuesto de Sociedades
20%
IRPF
40%
Ganancias de Capital
0%
IVA / GST
5%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
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).
Constitución de Empresa e Impuestos de Sociedades
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.
Acceso Bancario y Financiero
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.
Cumplimiento y Reputación Internacional
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.
Para quién es más adecuada esta Jurisdicción
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).
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
Desglose de Puntuación
Puntuación por Perfil
Cada puntuación se pondera de forma distinta según el perfil. Ver metodología.
Service Providers in Taiwan
No listed providers yet for Taiwan.
List your practice here →Habla con un experto sobre Taiwan
Conecta con un profesional fiscal internacional cualificado para tu situación específica. Todas las consultas se tratan con total confidencialidad.
Jurisdicciones Relacionadas
Otras jurisdicciones en East Asia que quizás quieras comparar.
Your advisory firm, featured here
Reach professionals actively researching tax jurisdictions.