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National tax and local tax

  The taxation system of Taiwan is subdivided into the category of national tax and local tax in accordance with the Act Governing the Allocation of Government Revenues and Expenditures.
National tax: Includes nine taxes


Tax Agency

Income tax

To be levied by the National Tax Administration, Ministry of Finance. In Taitung County, it is to be levied by Southern National Tax Administration Taitung County Branch of the Ministry of Finance.

Tel.: 360001

Inheritance and Gift tax

Commodity tax

Securities transactions Tax

Futures Transactions Tax

Business tax

To be levied by the National Tax Administration on January 1, 2003.

Wine & tobacco tax


To be levied by the Directorate General of Customs, the Ministry of Finance.

Mining lot tax

To be levied by the Bureau of Mines, MOEA

Local tax: District city and county (city) tax including eight taxes


Tax Agency

Farm tax

To be levied by the Revenue Service Office in each country or city; also, Revenue Service Office in Taitung County.


Land value tax

Land value increment tax

House tax

Deed tax

Vehicle license tax

Stamp tax

Amusement tax

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