Tax law in Taiwan | Esheria Regulatory Atlas

Esheria Regulatory Atlas

Tax law in Taiwan

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

372 matching statutes

  • Taiwan

    土地法

    D0060001

    As of 7 Aug 2024 · 292 provisions

    This provision defines “land” for this Act as “水陸及天然富源”.

    Act or statute Open & Chat

  • Taiwan

    所得稅法

    G0340003

    As of 26 Dec 2025 · 218 provisions

    Income tax is divided into individual income tax and profit-seeking enterprise income tax.

    Act or statute Open & Chat

  • Taiwan

    印花稅法

    G0340091

    As of 15 May 2002 · 38 provisions

    本法規定的各種憑證，如果是在中華民國領域內書立，應依本法繳納印花稅。

    Act or statute Open & Chat

  • Taiwan

    農產品市場交易法

    M0030070

    As of 4 Feb 2026 · 49 provisions

    This provision says the law is made to organize agricultural product distribution, balance supply and demand, and promote fair trade.

    Act or statute Open & Chat

  • Taiwan

    加值型及非加值型營業稅法

    G0340080

    As of 28 May 2025 · 93 provisions

    在中華民國境內銷售貨物或勞務，以及進口貨物，應依本法課徵加值型或非加值型營業稅。

    Act or statute Open & Chat

  • Taiwan

    菸酒稅法

    G0330010

    As of 24 Jan 2025 · 30 provisions

    本法規定的菸酒，不論是國內產製或自國外進口，都應依本法徵收菸酒稅。

    Act or statute Open & Chat

  • Taiwan

    遺產稅法

    G0340074

    As of 6 Feb 1973 · 45 provisions

    有兩類人要依本法繳遺產稅：死亡時在中華民國領域內有財產的人，以及在本國領域內有住所、但在國外有遺產的中華民國人民。

    Repealed Open & Chat

  • Taiwan

    貨物稅條例

    G0340076

    As of 30 Dec 2025 · 51 provisions

    This provision says goods covered by the statute are subject to commodity tax, whether they are made domestically or imported, unless another law provides otherwise.

    Act or statute Open & Chat

  • Taiwan

    所得基本稅額條例

    G0340115

    As of 27 Jan 2021 · 25 provisions

    This provision states the purpose of the statute: to promote tax fairness, secure national revenue, and establish a basic contribution to public finances from business and individual income taxes.

    Act or statute Open & Chat

  • Taiwan

    特種貨物及勞務稅條例

    G0340128

    As of 24 Jun 2015 · 33 provisions

    在中華民國境內銷售、產製或進口特種貨物，或銷售特種勞務者，應依本條例課徵特種貨物及勞務稅。

    Act or statute Open & Chat

  • Taiwan

    遺產及贈與稅法

    G0340072

    As of 20 Jan 2021 · 82 provisions

    這條規定遺產稅的課徵範圍：境內居住的中華民國國民死亡時，其境內外全部遺產都要依法課徵遺產稅；境外居住的中華民國國民及非中華民國國民死亡時，僅就其在中華民國境內的遺產課徵遺產稅。

    Act or statute Open & Chat
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