Taiwan: Increased business tax thresholds from January 2025

Businesses that do not exceed the thresholds are generally exempt from business tax.

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February 14, 2025

The Ministry of Finance announced that the monthly business tax threshold for small-scale businesses has been increased from January 1, 2025.

  • The threshold for goods sales has been raised from TWD80,000 to TWD100,000 per month, and the threshold for services has been increased from TWD40,000 to TWD50,000 per month.
  • Businesses that do not exceed the thresholds are generally exempt from business tax.


For more information, contact a KPMG tax professional in Taiwan:

Robin Huang | rhuang3@kpmg.com.tw

Sue Shih | sueshih@kpmg.com.tw

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