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Taiwan Corporate - Withholding taxes

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Resident corporations paying certain types of income are required to withhold tax as follows:

Recipient Dividends (%) Interest (%) Royalties (%)
Resident corporations and individuals N/A 10 10
Non-treaty 21 15/20 (1) 0/20 (2)
Australia 10/15 (3) 10 12.5
Austria 10 10 10
Belgium 10 10 10
Canada 10/15 (15) 0/10 (16) 10
Denmark 10 10 10
France 10 10 10
Gambia 10 10 10
Germany 10 0/10/15 (10) 10
Hungary 10 10 10
India 12.5 10 10
Indonesia 10 10 10
Israel 10 7/10 (4) 10
Italy 10 10 10
Japan 10 0/10 (14) 10
Kiribati 10 10 10
Luxembourg 10/15 (13) 10/15 (13) 10
Macedonia 10 10 10
Malaysia (5) 12.5 10 10
Netherlands 10 10 10
New Zealand 15 10 10
Paraguay 5 10 10
Poland 10 0/10 (17) 3/10 (18)
Senegal 10 15 12.5
Singapore (6) Not prescribed 15
Slovakia 10 10 5/10 (8)
South Africa 5/15 (7) 10 10
Swaziland 10 10 10
Sweden 10 10 10
Switzerland 10/15 (9) 10 10
Thailand 5/10 (11) 0/10/15 (12) 10
United Kingdom 10 10 10
Vietnam 15 10 15


  1. For non-resident enterprises, a 15% WHT applies to interest income derived from short-term bills, securitised certificates, corporate bonds, government bonds, or financial debentures, as well as interest derived from repurchase transactions involving these bonds or certificates. The rate in all other cases is 20%, unless reduced under a tax treaty.
  2. Royalties received by foreign enterprises that are specially approved in advance by the government are exempt from income tax.
  3. A rate of 10% applies for shareholders that are companies (other than partnerships) with at least a 25% shareholding.
  4. 7% of the gross amount of the interest arising in a territory and paid on any loan of whatever kind granted by a bank of the other territory.
  5. The WHT rate on technical service fees is reduced to 7.5%.
  6. The total tax burden of CIT and dividends tax is not to exceed 40% of the total profits of the company.
  7. A rate of 5% applies for shareholders with at least a 10% shareholding.
  8. A rate of 5% applies for the use of (or the right to use) industrial, commercial, or scientific equipment.
  9. A rate of 10% applies for shareholders with at least a 20% shareholding.
  10. A rate of 10% applies to all types of interests, except a rate of 15% applies for interest derived from real estate investment trusts and real estate asset trusts in Taiwan. Tax exemption applies to interests paid to public institutions of the other territory as mutually agreed between the competent authorities of both territories.
  11. A rate of 5% applies for shareholders with at least a 25% shareholding.
  12. A rate of 15% applies to all types of interests, except a rate of 10% applies for interest received by any financial institution (including an insurance company). Tax exemption applies to interests paid to the authority of the other territory as mutually agreed between the competent authorities of both territories.
  13. A rate of 15% applies for shareholders/creditors that are a collective investment vehicle and treated as a body corporate for tax purposes.
  14. A rate of 10% applies to all types of interests; however, tax exemption applies to certain interests paid to public institutions of the other territory or paid with respect to debt-claims guaranteed, insured, or indirectly financed by government institutions.
  15. A rate of 10% applies for shareholders that are companies with at least a 20% shareholding percentage.
  16. A rate of 10% applies to all types of interests; however, tax exemption applies to certain interests paid to public institutions of the other territory or paid in respect of a loan made, guaranteed, or insured by certain institutions. 
  17. A rate of 10% applies to all types of interests; however, tax exemption applies to certain interests paid to public institutions of the other territory or paid in respect of a loan granted, guaranteed, or insured by certain institutions.
  18. A rate of 3% applies to royalties paid as a consideration for the use of industrial, commercial, or scientific equipment.

Tax treaties

Tax treaties entered into with Australia, Austria, Belgium, Canada, Denmark, France, Gambia, Germany, Hungary, India, Indonesia, Israel, Italy, Japan, Kiribati, Luxembourg, Macedonia, Malaysia, Netherlands, New Zealand, Paraguay, Poland, Senegal, Singapore, Slovakia, South Africa, Swaziland, Sweden, Switzerland, Thailand, the United Kingdom, and Vietnam relate to corporate and individual income tax.

Treaties with Canada, the European Union, Germany, Israel, Japan, Korea, Luxembourg, Macau, Netherlands, Norway, Sweden, Thailand, and the United States (US) relate to certain earnings from the operation of ships and/or aircraft.

Last Reviewed - 23 February 2018

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