Invest in TaiwanDepartment of Investment Services, MOEA
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The enterprise in Taiwan, e.g, subsidiary, branch, and representative office of a foreign company, should withhold tax on the following payments:
| Income category | Withholding Tax Rate | |
|---|---|---|
| Resident [Note 1] | Non-resident [Note 2] | |
| Dividends; profits distributed by cooperatives/partnerships | N/A | 20% for a foreign investor whose investment has been approved by the Investment Commission. |
| Salaries and wages | Based on the withholding schedule or at a flat rate of 10% | 20% |
| Professional fees | 10% | 20% |
| Commission | 10% | 20% |
| Interest income | From short-term bills, 20%; from other sources, 10% | 20%, including that from short-term bills |
| Rental income | 10% | 20% |
| Royalties | 15% | 20% |
| Awards in contests or lotteries | 15%.For government sponsored lotteries under NT$2,000, none; over NT$2,000, 20% | 20%.For government sponsored lotteries: under NT$2,000, none; over NT$2,000, 20% |
| Gain from disposal of properties | None, but the gain should be declared on the individual or profit-seeking enterprise's annual income tax return | 35% for an individual and 25% for a foreign enterprise without a registered business office or a business agent in the ROC. |
| Other income | None, but the gain should be declared on the individual or corporate income tax return | 20% |
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