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Taiwan — GBRT – indirect tax guide
Taiwan — GBRT – indirect tax guide
Explore the requirements and rules that apply to indirect taxes in Taiwan — GBRT.
General
Gross business receipts tax (GBRT).
Standard rate:
Financial institutions: 2 percent for core business revenue (increased to 5 percent for banks and insurance companies’ core business revenue), 1 percent for reinsurance premiums of insurance enterprises and 5 percent for non-core business revenue.
Special food and beverage vendors: 15 percent or 25 percent.
Small businesses: 1 percent or 0.1 percent.
What supplies are liable to the standard rate?
The sale of goods and services in Taiwan from financial institutions, special food and beverage vendors and small businesses.
Are there any reduced rates, zero- rates or exemptions and if so, what do they apply to?
Generally, not applicable.
VAT/GST registration
Who is required to register and what is the threshold?
The head office of a business entity and its branches with fixed places of business in Taiwan must each register for GBRT before operating.
Is voluntary registration possible?
Yes.
Is voluntary registration available for an overseas company or a fiscal representative?
Yes.
