Stamp Tax

Under the Stamp Tax Act, a document is taxable if it is signed in the ROC territory of Taiwan and stamp tax should be levied, even if only one of the signing parties is in the ROC territory.
Stamps should be affixed to the following document types:
1. Contractual agreement executed to perform a specific job or task; the contractual agreement that is signed in Taiwan between a foreign company and a Taiwan company will be subject to stamp tax;
2. Certain specified monetary receipts (e.g. receipt of insurance premiums), but monetary receipts paid for commercial invoices or commercial invoices issued for monetary receipts are excluded;
3. Contracts for sale of moveable properties; and
4. Contracts for sale, exchange, donation, or subdivision of real property.

According to the MOF’s tax reform policy, in the future, the MOF plans to revoke Stamp Tax Act if it can get additional financial resource from the tax reform on increment of VAT rate.

The taxpayers are the signing parties to the taxable documents.

Tax rates or amounts are levied as follows:
Document Type Tax rate / tax amount
Contractual agreement executed to perform a specific job or task 0.1% of the contract value
Specified monetary receipt
- 0.4% of the amount received
- Receipts for deposit of bid bonds: 0.1% of the money deposited by the bidder
Contract for sale of moveable property NT$ 12 per document
Contract for sale, exchange, donation, or subdivision of real property 0.1% of the contract value

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