Taiwan: Increased business tax thresholds from January 2025
Businesses that do not exceed the thresholds are generally exempt from business tax.
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