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Mudouyu Lighthouse, Penghu County

Tax Treaty

租稅協定

租税協定

 

Tax treaties are also known as “Agreements for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (ADTAs)".  Taiwan’s general policies toward tax treaties are to avoid double taxation, prevent fiscal evasion, improve bilateral investment activities and enhance culture and academic co-operation.

The tax treaties that Taiwan has entered into follow the OECD model and the UN model, and take into consideration of matters relating to the political and fiscal status, economics, and trade of the mutual parties.  As of 31 December 2018, there are 32 comprehensive income tax agreements signed and brought into force.

Taiwan's withholding tax rates on dividends, interest, and royalties payable to a non-resident are 21%, 20%, 20% respectively, and the withholding rate is 15% for interest on bonds, short-term commercial papers, securitized products, interest derived from the RP/RS transactions.  However, reduced withholding tax rates ranging from 3-15% may be provided by treaties with respect to dividends, interest, and royalties.  

Taxpayers who would like to apply for the benefits available under a tax treaty may fill in the related forms and submit them with the required documents to relevant tax authorities for approval.  A good understanding of Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on income and the smooth communication with tax authorities will be the key to a successful case.

The list of countries who have the effective tax treaties with Taiwan is as follows:

  1. Australia  澳大利亞

  2. Austria  奧地利

  3. Belgium  比利時

  4. Canada  加拿大

  5. Denmark  丹麥

  6. France  法國 

  7. Gambia  甘比亞

  8. Germany  德國

  9. Hungary  匈牙利

  10. India  印度

  11. Indonesia  印尼

  12. Israel  以色列

  13. Italy  義大利

  14. Japan  日本

  15. Kiribati  吉里巴斯

  16. Luxembourg  盧森堡

  17. Macedonia  馬其頓

  18. Malaysia  馬來西亞

  19. New Zealand  紐西蘭

  20. Netherlands  荷蘭

  21. Paraguay  巴拉圭

  22. Poland  波蘭

  23. Senegal  塞內加爾

  24. Singapore  新加坡

  25. Slovakia  斯洛伐克

  26. South Africa  南非

  27. Eswatini  史瓦帝尼 (Swaziland  史瓦濟蘭

  28. Sweden  瑞典

  29. Switzerland  瑞士

  30. Thailand  泰國

  31. UK  英國

  32. Vietnam  越南

Taiwan has wonderful natural scenery and cultural attractions.  We hope you can enjoy the images about Taiwan on our website with sources identified.