When foreign companies come to invest in Taiwan to set up representative offices or branches, they should pay income tax on income generated within Taiwan. However, companies are exempt from income tax when they remit their after-tax surplus income back to their parent companies, because they are not considered dividends. As for the establishment of subsidiaries by foreigners, aside from levying income tax on all the consolidated income generated both inside and outside Taiwan, they should also pay income tax when the company issues after-tax dividends.
About Us
InvesTaiwan InvesTaiwan Service Center Department of Investment Promotion, MOEA Department of Investment Review, MOEA Contact TaiwanWhy Taiwan
Reasons to Invest Overview Key Industries for Investment Promotion Incentives Important Policies Success Stories Investment Environment Across Taiwan
MOEA
MOEA DOIP
MOEA YouTube
Let's Juiker Together
