International VAT Guide – Taiwan
VAT rates in Taiwan:
– Standard VAT Rate: 5%
– Zero Rate: 0% (export of goods)
VAT thresholds in Taiwan:
– No VAT registration threshold for resident businesses
– No VAT registration threshold for non-resident businesses with a permanent establishment
– TWD 480,000 annual threshold for foreign providers of digital services without a permanent establishment
VAT Taxable Activities in Taiwan:
– Supply of goods and rendering of services in Taiwan for consideration
– Receipt of services by a taxable person in Taiwan from a foreign provider
– Export of goods
Source 1stopvat
See also
- VATupdate.com Country VAT Facts
- VAT Country guides of the European Union Countries
- Country VAT guides for other countries
