Taiwan, China

Paying Taxes in

Taiwan, China

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 185 17.0% taxable income 11.7
Employer paid - Pension contributions 1 online filing 6.00% gross salaries 6.9
Employer paid - Mandatory health insurance contributions 1 online filing various rates gross salaries 6
Employer paid - Labor insurance contributions 1 online filing 27 various rates gross salaries 5.5
Taipei City house tax 1 3.00% assessed building value 2.9
Land value increment tax 1 20% gain 2
Taipei City land value tax 1 1-5.5% assessed land value 0.5
Tax on interest 0 10.00% interest income 0.3 not included
Fuel tax 4 various rates engine size 0.1
Vehicle license tax 2 fixed fee (TWD 11,700) 0
Value Added Tax (VAT) 1 online filing 33 5% value added not included
Stamp duty on contracts 1 0.10% transaction value small amount
Totals: 15 245 35.6
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