Taiwan: Updated list of low-tax jurisdictions

Effective December 27, 2024

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February 25, 2025

The Ministry of Finance (MoF) updated the list of low-tax jurisdictions for purposes of the controlled foreign corporation (CFC) rules—effective December 27, 2024.

Taiwanese entities must recognize income from CFCs in specified low-tax jurisdictions. Detailed information about categories based on tax rates and territorial systems to help guide compliance is available on the MoF website.


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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