Trading of futures in the Taiwan Futures Exchange within the territory of Taiwan is subject to the futures transaction tax.
The taxpayer of futures transaction tax shall be the sellers and buyers of the futures and the futures commission merchant is responsible for collecting the tax.
| Catalog of Transaction | Assessed Tax Rate |
|---|---|
| Stock index futures contracts | 0.002% on the transaction price of the contract |
| Option contracts or option contracts on futures | 0.1% based on the premium paid. |
| Other futures contracts | Gold futures: 0.00025% on the transaction price of the contract |
| Foreign exchange futures: 0.0001% on the transaction price of the contract | |
| Oil futures: 0.0005% on the transaction price of the contract |
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