Taiwan: Increased tax deductions for salary expenses of SMEs

Effective for tax year 2024

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February 20, 2025

The Ministry of Finance on December 4, 2024, issued the "Measures for Investment Deduction Applicable to Enterprise Research and Development Expenditures" and "Measures for the Deduction of Salary Expenses for Additional Employees of Small and Medium Enterprises," which allow small and medium enterprises (SMEs) to claim increased tax deductions for salary expenses effective for tax year 2024. 

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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