Distinguish Content |
Reps. Office | Branch | Subsidiary | Joint Venture |
| Foreign Co.(person) own | 100% | 100% | 1%-99% | 1%-99% |
| Domestic Co.(person) own | No | No | 1%-99% | 1%-99% |
| Min. initial capital | 16,700 USD  |
|||
| Minimum shareholder | No | No | 1 |
2 |
| Minimum director | No | No | 1 |
1 |
| Reps. / President | Foreigner or Domestic | |||
| Doc. certify by embassy | Yes | Yes | Yes | Yes |
| Days of certify by embassy | 10-30 days | 10-30 days | 10-30 days | 10-30 days |
| Days to set up in Taiwan | 30 days | 30 days | 45 days | 45 days |
| Int'l trading | Yes | Yes | Yes | Yes |
| Domestic (buy & sell) | No | Yes | Yes | Yes |
| Invoice type | Commercial invoice | 5% VAT | ||
| Net profit tax | 0%. Offshore profit | 25% | 25% | 25% |
| Withholding tax | 0%. Offshore profit | 0% | 20% |
20% |
Personal income tax  |
6%-40% | 6%-40% | 6%-40% | 6%-40% |
| Customs duty (Tariff) | Tax imp. / Tax free exp. | |||
| Tax VAT on import | 5% | 5% | 5% | 5% |
| Refund VAT on export | 5% | 5% | 5% | 5% |
| Branch set up | No | No | nation wide | nation wide |
| Reps. set up | No | No | nation wide | nation wide |
A: Paid-up capital of 500,000 NTD(16,700 USD) for a Limited Company with at least 1 shareholder & 1 director.
B: Paid-up capital of 1,000,000 NTD(33,300 USD) for a Holding Company with at least 2 shareholders & 1 director.
Foreign company based on a country which have signed Double Tax Treaty(DTT) with Taiwan (such as Singapore or Malaysia) can get a withholding tax of 10% or even lower, the rest get a standard withholding tax rate of 20% when tax earning was out of this island.
6%=Annual 0-300,000NTD(10,000USD); 13%=30,000-800,000NTD(26,667USD);
21%=800,000-1,600,000NTD(53,333USD); 30%=1,600,000-3,000,000NTD(100,000USD);
40%=Over 3,000,000NTD.