Page 13 - Services

Item Incentives

Investment ● Smart machinery: Automatically scheduled, flexible, or
in smart mixed-model production lines that utilize big data, AI,
machinery / 5G and IoT.
● 5G: Related investment projects include 5G
communication systems, and new hardware, software,
technology, or technical services.
● For investments of no less than NT$1 million and
no more than NT$1 billion, either "5% of investment
spending deducted from profit-seeking enterprise
income tax (current FY)" or "3% of investment spending
deducted from profit-seeking enterprise income tax,
if total spending spread over three years" may be
selected, but the total amount deducted may not exceed
30% of corporate income tax that year.
● The applicable periods are January 1, 2019 through
December 31, 2021 (smart machinery) and January 1,
2019 through December 31, 2022 (5G).

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

Setting up ● Companies that set up operations in export processing
operations in zones, science industrial parks, or free trade ports are
industry parks 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.

11