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.
Table of contents
VAT rates in Taiwan
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.