Page 15 - Semiconductors

Item Incentives

Foreign Special ● Foreign special professionals who meet criteria
Professionals are eligible for a 50% deduction of total income
tax for amounts exceeding NT$3 million.

Setting up ● Companies that set up operations in export
operations in processing zones, science industrial parks, or
industry parks free trade ports are eligible for exemptions on
import duties, commodity tax, and business
tax for the import of machinery and equipment,
ingredients, fuel, materials, and semi-finished
products for their own use.

Others ● Companies that use undistributed earnings
to engage in substantive investments may
exclude the amount when calculating their
profit-seeking enterprise income tax.

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