Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Taiwan’s Value-Added Tax (VAT) system applies to the sale of goods and services. The standard VAT rate is 5%, with exemptions for essential services and zero-rated export supplies.
Certain goods and services are VAT-exempt, such as essential and unprocessed foods, land sales, post office stamps, hospital care, and educational services.
VAT Rates
| Rate | Type | Examples of Goods & Services |
|---|---|---|
| 5% | Standard | Retail, telecommunications, hospitality, most taxable goods and services |
| 0% | Zero-rated | Exports |
For more details on VAT regulations, visit the Ministry of Finance website.
Last changed 2026-01-26