臺灣其他稅賦簡介

Guide to Taiwan Other Taxes

Commodity Tax

(1) Scope of Taxation

Commodities list in the “Commodity Tax Act”, whether manufactured domestically or imported from abroad shall be subject to commodity tax in accordance with this act except as otherwise provided by any other laws. The commodity tax levies depend on the type of goods, and the applicable tax rate or tax amount is also different (non-progressive tax rate).

(2) Taxpayers

The Commodity Tax is levied when the taxable goods upon departure from a manufacturer’s premises or when the imported taxable goods completed the customs duties payment. The following table shows the scope of taxation and responsible taxpayers under the commodity tax:

Scope of Taxation and Taxpayers under Commodity Tax
Scope of taxation	Taxpayer	Exception
Commodities manufactured domestically	Manufacturer
Commodities manufactured under consignment contract	Consignee (i.e. manufacturer)	If the consignor is a manufacturer of taxable commodities, the consignor can apply to be the taxpayer
Commodities imported from abroad	Recipient of the goods, holder of the bill of lading or holder of the goods

(3) Taxable Commodities, Tax Rates, and Tax Amounts

Seven categories of commodities are subject to the commodity tax levied on an ad valorem or other specific basis. The following is a brief outline of the tax rates or amounts for each category of commodity:

Taxable Commodities, Tax Rates, and Tax Amounts
Category	Subcategory	Tax rates/Tax amounts
Vehicles	Sedans with less than nine seats (cylinder volume not exceeding 2,000 cc)	25%
	Sedans with less than nine seats (cylinder volume of 2,001 cc or more)	30%
	Trucks, buses and other vehicles	15%
	Motorcycles	17%
Rubber tires		10%-15%
Non-alcoholic beverages	Diluted natural fruit/vegetable juices	8%
Non-alcoholic beverages	Other beverages	15%
Flat-glass		10%
Electrical appliances	Refrigerators	13%
	Television sets	13%
	Air conditioners	20%
	Central air conditioning systems	15%
	Dehumidifiers	15%
	Video recorders	13%
	Record players	10%
	Audio recorders	10%
	Stereophonic systems	10%
	Electric ovens	15%
Cement		Up to NTD 600/MT
Oil and gas		NTD 690/MT for liquefied petroleum gas; NTD 110/KL- NTD 6,830/KL for others

(4) Exemptions and Deductions

Taxable commodities that satisfy the following conditions are exempt from commodity tax:

(a) Raw materials used for manufacturing other taxable commodities;

(b) Goods for export;

(d) Goods supplied for troop entertainment; and

(e) Goods supplied directly for military use with the approval of the Ministry of National Defence.

(f) Vehicles imported for use in technical research and development, special purpose vehicles equipped with devices for exclusive use in security control and/or sanitary activities, mail transportation vehicles, tractors equipped with farming equipment, cargo trucks/cars for exclusive use in farmland, and engineering vehicles not running on public roads.

(g) Inner tubes, solid rubber tires, and rubber tires for use on man-powered/animal-powered vehicles and farming vehicles.

(h) Pure natural fruit juice, fruit syrup, concentrated fruit syrup, concentrated fruit juice and natural vegetable juice which are in compliance with the national standards.

(i) Dehumidifiers for use in factories.

(j) Hand-carry type record players smaller than 32 centimetres.

Commodity tax can be refunded or offset against tax paid on commodities or bonded commodities that satisfy the following conditions:

(a) Export commodities;

(b) Raw materials used for manufacturing export goods;

(c) Unsellable goods returned to the manufacturer for reprocessing or for refining into similar goods that are subject to commodity tax;

(d) Goods that cannot be sold due to damage; and

(e) Goods that are physically destroyed in transit or in storage by fire or water, or other calamities beyond control.

(5) Computation of Taxable Value

(a) Domestic Commodities

For domestically produced commodities, the taxable value is the manufacturer’s selling price less any commodity tax that has been included in the price.

Computation of taxable value:

Taxable Value = Selling Price* divided by (1 + Tax Rate)

*Business tax is excluded when calculating the selling price.

Where the manufacturer produced the taxable commodity under a consignment contract and raw materials were provided by the consignor, the selling price is the selling price of the consignor.

(b) Imported Commodities

For imported commodities, the taxable value is the total value subject to customs duties.

Manufacturers are required to file excise tax returns and pay tax due to the government treasury and authorities-in-charge, respectively, by the 15th of the month following the month the goods left the manufacturer’s premises. For imported taxable commodities, taxpayers must file with Customs and pay the commodity tax along with customs duties.

Securities Transaction Tax

Securities transaction tax is collected by the collecting agent on the date of the transaction at the rate specified (e.g. 0.3% for shares embodying the right to shares issued by companies). The tax must be paid to the national treasury on the day following the transaction date (accompanied by a completed payment slip). The securities transaction tax collecting agent is as follows:

Securities Transaction Tax Collecting Agent
Transaction Types of Securities	Collecting Agent
Securities are sold by securities underwriters	Underwriters
Sold by securities brokers approved by the competent authority to engage in securities trading on stock exchanges on behalf of customers	Securities broker
Transferred directly by the holder to the transferee	Transferee
Auctioned by the court	Auction winner

Futures Transaction Tax

Futures Transaction Tax is borne by both the buyers and sellers and is collected and paid by the futures dealer.

Currently listed futures subject to futures transaction tax include stock price futures contracts, interest rate futures contract, option contracts or futures option contracts, exchange rate futures contracts, etc. The futures transaction tax refers to the settlement of the difference in cash between the buyer and the seller before or when the contract expires, and the market price of the settlement shall be levied in accordance with the following provisions:

Stock Futures	Tax Rate of the Futures Transaction Tax
Stock index futures contracts	0.00002% per transaction, based on the value of the futures contract
30 days commercial paper interest rate futures contracts	0.0000125% per transaction, based on the value of the futures contract
Taiwan Government 10 years debts futures contracts	0.000125% per transaction, based on the value of the futures contract
Option contracts and futures options contracts	0.1% of premium paid per transaction。
Other futures contracts	Gold futures contracts, 0.00025% per transaction, based on the transaction amount
Exchange rate futures contracts	0.0001% per each exchange rate futures contracts transaction
Crude oil futures contracts	0.0005% based on the contract amount per transaction

The futures transaction tax is levied by the futures dealer on the day of the transaction, according to the specified tax rate to collect from the seller and buyer, and on the next day of the levy, fill out the “annual futures transaction tax payment bill” and pay the bill on behalf at the bank. The futures dealer should also list the name, address, name of futures, quantity, amount and tax amount of the daily futures transaction on a list, record or media information, and declare it to the taxation authority under its jurisdiction before 5^th of the following month.

Stamp Tax

(1) Scope of Taxation

A document is subject to stamp tax if it is signed in Taiwan, even if only one of the signing parties is in Taiwan.

Stamps must be affixed to the following types of documents:

(a) Contracts to perform a specific job or task; a contract that is signed in Taiwan between a foreign company and a Taiwan company is subject to stamp tax.

(b) Certain monetary receipts (e.g. receipt for insurance premiums), but monetary receipts paid for commercial invoices or commercial invoices issued for monetary receipts are excluded.

(d) Contracts for the sale, exchange, donation, or subdivision of real property.

(2) Taxpayers

Taxpayers for stamp tax purposes are the parties that sign taxable documents.

(3) Tax Rates or Tax Amounts

The stamp tax rates or amounts are as follows:

Stamp Tax Rates or Tax Amounts
Document Type	Tax Rate / Tax Amount
Contract to perform a specific job or task	0.1% of the contract value
Specified monetary receipt	0.4% of the amount received; Receipts for deposit of bid bonds: 0.1% of the money deposited by the bidder
Contract for sale of moveable property	NTD 12 per document
Contract for sale, exchange, donation, or subdivision of real property	0.1% of the contract value

In addition, if the contract amount of an engineering contract includes business tax. The engineering contract subjects to 0.1% of stamp tax after deducting 5% VAT.

Vehicle License Tax

(1) Scope of Taxation

The owner of any form of transportation equipment that uses public roads or rivers, regardless of purpose, must apply to the tax authorities for an appropriate vehicle license and pay the tax due. Transportation equipment is defined as vehicles or vessels.

(2) Taxpayers

The taxpayer of the vehicle license tax is the owner of transportation equipment subject to the Vehicle License Tax Law.

(3) Tax Base and Amounts

Vehicle license tax is levied at a fixed amount, depending on the type of vehicle, and cylinder capacity.

For small passenger vehicles (seating nine or fewer), cylinder capacity is up to 3,000 cc, and the tax amount ranges from NTD 1,620 to NTD 15,210; cylinder capacity is 3,001 cc or more, and the tax amount is within the range of NTD 28,220 to NTD 151,200.

Specifically Selected Goods and Services Tax

(1) Scope of Taxation

The “selling price”, with regard to a taxpayer’s sale or manufacture of specifically selected goods or specifically selected services includes all fees collected in addition to the price.

(2) Taxpayers

The taxpayer of specifically selected goods and services is as follows:

(a) For the sale of a building or land: The original owner, with the tax collected at the time of sale.

(b) For other sales:

(i) Manufacture of specifically selected goods: the taxpayer is the manufacturer, with the tax is collected at the time the goods are released from the factory.

(ii) Imported specifically selected goods: the taxpayer is the consignee or the holder of the bill of lading or of the goods, with the tax collected at the time of importation.

(iii) An auction or a sale by a court or other institution, of specifically selected goods for which the tax has not been paid: the taxpayer is the winning bidder, the purchaser, or one who takes the goods. The tax is collected at the time of the auction or sale.

(iv) Tax-exempt specifically selected goods that lose tax-exempt status due to a transfer or a change in purpose of use: the taxpayer is the person initiating the transfer or the change in purpose of use or the holder of the goods, and the tax is collected at the time of the transfer or the change in purpose of use.

(v) Sale of specifically selected services: The taxpayer is the business entity making the sale, with tax collected at the time of the sale.

(3) Tax Rates or Tax Amount

Tax Rates or Tax Amount of Specifically Selected Goods and Services Tax
Category	Scope	Tax Base	Tax Rate
Buildings and land	A unit of a building and the share of land associated with the unit, or urban land for which a construction permit may lawfully be issued, that has been held for no more than two years	Sale price (including business tax)	10%, but increased to 15% if the building or land has not be held for more than one year
Passenger cars	A passenger car that has nine seats or less (including the driver’s seat) and a selling price or taxable value of not less than NTD 3 million	Sale price (including business tax and commodity tax); the taxable value of specifically selected imported goods is the sum of the customs value, import duty, commodity tax, and business tax	10%

Tax Rates or Tax Amount of Specifically Selected Goods and Services Tax
Category	Scope	Tax Base	Tax Rate
Yachts	Yacht with a sale price or taxable value of not less than NTD 3 million	Sale price (including business tax); the taxable value of specifically selected imported goods is the customs value, import duty, and business tax	10%
Airplanes, helicopters, and ultra-light vehicles	Sale price or taxable value of not less than NTD 3 million	Sale price (including business tax); the taxable value of specifically selected imported goods is sum of the customs value, import duty, and business tax	10%
Turtle shells, hawksbill, coral, ivory, furs, and their products	Items that have a sale price or taxable value of not less than NTD 500,000 (excluding those that are not protected species under the Wildlife Conservation Act, or products made from such items)	Sale price (including business tax); the taxable value of specifically selected imported goods is the customs value, import duty, and business tax	10%
Furniture	An item of furniture with a sale price or taxable value of not less than NTD 500,000	Sale price (including business tax); the taxable value of specifically selected imported goods is sum of the customs value, import duty, and business tax	10%
Membership	An item with a sale price not less than NTD 500,000	Sale price (including business tax)	10%

Land Value Tax

(1) Scope of Taxation

The land value tax is imposed on a taxpayer’s total urban and rural land that has been assigned a land value in each municipality directly administered by the central government or county.

(2) Taxpayers

Taxpayers of the land value tax are:

(a) The landowner.

(b) The assignor of a dien right.

(d) For land designated for farming, the farmer.

(e) The administration-in-charge for publicly owned land.

(f) The administrator for commonly owned land.

(g) The joint owners of jointly owned land for their respective portions.

(h) For land owned by a trust, the trustee for the duration of the trust.

The tax authorities may designate land users to be responsible for paying the land value tax in the following cases:

(a) The whereabouts of the legal taxpayer is unknown.

(b) The land is under no one’s control.

(d) A landowner petitions for the occupant to pay the tax.

(3) Tax Base

The taxpayer must declare the value of his/her land with reference to the posted value announced publicly by the Land Value Assessment Commission. The declared land value should be 80% to 120% of the posted value. If the land owner has not declared the value of his/her land during the announcement period, the value would be 80% of the posted value.

(4) Starting Cumulative Value

The tax base of the land value tax is the “starting cumulative value,” determined by the average land value of seven acres in the special municipality or county where the land is located, excluding land used for factories, mining or agriculture, and land exempted from tax.

(5) Tax Rate

The land value tax is levied at regular progressive rates or privileged rates. The progressive rates range from 10‰ to 55‰. The privileged rates apply to land used for the following purposes:

Progressive Rates and Special Rates of Land Value Tax
Purpose	Privileged Tax Rate	Remarks
Land for a self-occupied residence	2‰	The property is rated at no more than 300 square meters with an urban area or no more than 700 square meters within a rural area
Land reserved for public facilities	6‰
Land for industrial use, mining, private parks, zoos, gas stations and parking lots	10‰	If the land is for self-use during a reservation period, the tax rate is 2‰

(6) Exemptions and Reductions

An exemption from or a reduction in the rate of land value tax may be available in the following situations:

(a) Land used by an incorporated entity (non-profit legal person, or NPJP), or by a registered private school established by an NPJP, and land used for student training in farming, forestry, fishing, animal husbandry, or mining, and dormitories for students and staff where the land is registered as NPJP property will be exempt. Land used by private tutoring or correspondence schools is not eligible for a tax reduction or exemption.

(b) Land used directly by private libraries, history or science museums, or fine art galleries established with the approval of the education authorities pursuant to the Regulations for the Establishment and Encouragement of Private Social and Educational Institutions, and academic research institutes established in compliance with the Regulations for the Establishment of Academic Research Institutions is eligible for a full exemption, provided the facilities are registered as an NPJP or established/operated by an NPJP, and the land is owned by the NPJP.

(c) Land used exclusively for private testing facilities in farming, forestry, fishing, animal husbandry, industry or mining, that are duly registered with and approved by the competent authority, and have been engaging in such testing activities for more than five years is entitled to a 50% reduction if the land use is certified by the competent authority.

(d) Land used for private cemeteries established with the approval of competent authority as an NPJP will be exempt, provided the cemetery is non-profit, and the land is zoned as public cemetery land pursuant to urban planning or zoned as non-urban land, but designated for use as cemetery.

(e) The land base for privately operated railroads, highways, or exclusive railroads and highways is entitled to full exemption, provided their construction has been approved by the competent authority, is regularly open for public use, and used for passenger and cargo transportation.

(f) Land used for agricultural irrigation systems by enterprises operating with the approval of the competent authority for water drawing, storage and drainage is entitled to full exemption; however, land used for offices and working stations by the same enterprises is entitled to a 50% reduction.

(g) Land provided without charge for use by government agencies, public schools, or military organs, troops, and schools will be entitled to a full exemption during the period of use.

(h) Land used as passages or hallways for public passage with no construction improvement is exempt from land value tax. If the above passages or hallways have construction improvements, the rate of the land value tax will be reduced as follows:

– A one-story addition, 50% reduction.

– A two-story addition, one-third reduction.

– A three-story addition, one-fourth reduction.

– A four-story addition or more, one-fifth reduction.

(i) Private land used for public passage free of charge is exempt from land value tax during the period of use, although vacant lots reserved as required under building codes are not entitled to the exemption.

Land Value Increment Tax

(1) Scope of Taxation

Land that has been assigned a value is subject to the land value increment tax based on the total amount of land value increment at the time title to the land is transferred. Land transferred by succession, public land sold or donated by all levels of government according to law, and private land transferred to any level of government by gift is exempt.

(2) Taxpayers

The taxpayers of the land value increment tax are:

(a) The original landowner for land transferred for consideration.

(b) The claimer of land title for land transferred for no consideration.

Where title to land is transferred, if the land value increment tax due is not paid by the taxpayer within the relevant period, the new title holder of the land must pay the past-due tax. If the current value for transfer is reported solely by the title holder, the tax payable should be paid by the title holder.

(3) Tax Rates

The land value increment tax is levied at progressive rates ranging from 20% to 40%, based on the increase in land value. If the area of land for a self-use residence sold by the landowner complies with the relevant regulations, a privileged rate of 10% applies.

(4) Exemptions and Reductions

Reductions of and exemptions from the land value increment tax are as follows:

(a) Land transferred due to inheritance.

(b) Land acquired by the government.

(d) Land donated for the purpose of establishing social welfare enterprises or private schools, provided the donation meets the following requirements:

(i) The donee is a non-profit juristic person.

(ii) Its articles of incorporation stipulate that upon dissolution, the remaining property of the entity will be transferred to the local government.

(iii) The donor did not receive any interest in the donated land in any manner.

(e) A spouse can apply for non-taxable status for land value increment tax purposes where the land is bestowed to the spouse. However, if the land is subsequently transferred to a third party, the tax will be assessed based on the increment in value from the original decreed value before the first transfer or the present value at the time of the previous transfer.

(f) For self-used residential land sold by the title holder, the land value increment tax is 10% of the total incremental value of the land for urban land up to three acres and for nonurban land up to seven acres; the total incremental value for the part of land in excess of three or seven acres will be taxed according to the rate schedule. This rule does not apply to land used for business purposes or land rented in the year before its sale. The landowner may use the tax rate provided in this paragraph only one time in his/her lifetime.

(g) If a landowner sells other self-used residential land after the terms of the preceding paragraph have been exhausted, the land value increment tax imposed will not be subject to the “one-time” restriction in the preceding paragraph if the following conditions are satisfied:

(i) The amount of the urban land sold does not exceed an area of 1.5 acres and that of non-urban land sold does not exceed 3.5 acres.

(ii) At the time of the sale, the landowner, his/her spouse, and minor children do not have another residence.

(iii) The landowner has owned the self-used residential land for more than six years before the sale.

(iv) The landowner, his/her spouse, and minor children have maintained their household registration at the location of the self-used residential land and owned the self-occupied residence for six consecutive years before the sale.

(v) The land has not been used for business purposes or rented in the five years before the sale.

(5) Lowest Tax Rate for Movement of Premises (20%)

If a SME moves its premises to an industrial district, urban planning industrial district, or industrial land zoned in accordance with the Statute for the Encouragement of Investment as a result of urban and/or regional planning, to prevent pollution, or for public safety, maintenance of the natural environment or at the recommendation of the government, when the SME sells or transfers the land where it was originally located, land value increment tax will be levied at the lowest rate (i.e. 20%).

(6) Provision of Land in Industrial Districts, 5 years averaged tax-payment

Where an investor invests in a SME by providing land in an industrial district, and the SME consents, the shares of the SME may be used as collateral for the payment of the tax. The land value increment tax payable by the investor may be averaged over a five-year period commencing in the year the investment was made.

(7) Mergers and Acquisitions

When a company acquires the assets or shares of another company by shares with voting rights as consideration for the acquisition, if such shares are valued at not less than 65% of the total consideration, transfer of the title to any land owned by the company after the transfer will be immediately completed. The land value increment tax duly borne by the existing land title holder may be registered under the name of the acquiring company.

(8) Tax Refund for Reacquisition of Land

If, after a landowner has sold land that was used for an owner-operated factory, and within two years following the completion of the transfer of registration, the assessed value for the transfer of the land is higher than the balance of the original land value excluding the land value increment tax, the seller (previous landowner) may apply to the tax office for a refund of the portion of the land value increment tax needed to make up the difference to be paid for the sale of the land.

If, on the day following the receipt of compensation for land reacquired by the government, and if the land was used for an owner-operated factory, the assessed value of the land is higher than the balance of the original land value at the time of the transaction excluding the land value increment tax, the previous landowner may apply to the tax office for a refund of the portion of the land value increment tax needed to make up the difference to be paid for the reacquisition of the land.

When a landowner sells land or has land that is requisitioned by the government within two years after the land title is registered, the landowner is entitled to apply for a refund of the land value increment tax.

Building Tax

(1) Scope of Taxation

The building tax is levied on buildings and construction that strengthens the utility of buildings.

(2) Taxpayer

The taxpayer is the owner of the building, or if a dien right has been established, the dien right assignor.

(3) Tax Base

The building tax is levied on the government-assessed value of the building at the applicable tax rate. The government-assessed value is not the market value of the building, but rather the value as assessed by the tax offie based on standards issued by the MOF. The value assessment factors are location, construction type (i.e. steel frame, etc.), and the total number of units in the building.

(4) Tax Rate

The building tax rates are set by the municipal and county (city) governments in view of the local conditions within the range in the following table. Once approved by the local people’s assembly, the rate schedule is submitted to the MOF for the record.

Tax Rate of Building Tax
Purpose of Building	Maximum Statutory Tax Rate Range
Purpose of Building	Maximum Rate	Minimum Rate
Business	5%	3%
Private hospitals and clinics, free-lance offices, offies of non-profit civil organizations	2.5%	1.5%
Residential	2%	1.2%
Self-owned	1.2%	1.2%

Where a building is used for both residential and non-residential purposes, the tax rate calculation is based on the actual size used for each purpose. However, the taxable non-residential area may not be less than one-sixth of the total area.

Deed Tax

(1) Scope of Taxation

The deed tax is levied on the transfer of title of real estate through sale, acceptance of a dien right, exchange, donation, subdivision, or occupancy, except where the land value increment tax applies. The deed tax is payable at the time of transfer.

(2) Taxpayer

The taxpayer of the deed tax is the party that acquires title to real estate through any of the following:

(a) Purchase and sale: reported and paid by the purchaser.

(b) Establishment of a dien right: reported and paid by the dien right assignor.

(d) Donation: reported and paid by the recipient.

(e) Trust: reported and paid by the trustee.

(f) Subdivision: reported and paid by the partitioner.

(g) Acquisition by possession: reported and paid by the acquirer.

(3) Tax Base

The deed tax is based on the deed price prescribed by the Real Estate Appraisal Committee of the local government.

(4) Tax Rate

The deed tax rates are as follows:

Deed Tax Rates
Type of Deed	Tax Rate
Purchase and sale	6%
Establishment of a dien right	4%
Exchange	2%
Donation	6%
Subdivision	2%
Acquisition by possession	6%

Individual Estate and Gift Tax

Estate and gift taxes are levied on the worldwide assets of Taiwan-domiciled individuals. If a Taiwanese national does not have a Taiwan domicile, but has a residence in Taiwan, his/her worldwide assets are subject to the Taiwan estate and gift tax if the individual’s total stay in Taiwan exceeds 365 days in the two years before the date of decease or gift transfer.

(1) Estate Tax

Taxpayers of the estate tax are in order of priority: the executor, heir(s), legatee, or inheritance managers. The taxable amount is the fair market value of assets on the date of death. The law allows an exemption of NTD 12 million for each taxpayer. If the taxpayer is a long-term resident of Taiwan, other related deductions are available in determining the taxable estate. In addition, if an inheritor investing in Taiwan qualifies under the Statute for Investment by Overseas Chinese, the audited part of the investment can be valued based on the Estate and Gift Tax Law, in which case, only 50% of the investment value is taxed.

The estate tax is imposed on the taxable estate at a rate of 10%, 15% and 20%. The term “taxable estate” means the value of the gross estate computed according to the law, less deductions and exemption. The formula for calculating the estate tax is:

Estate Tax Payable = (Taxable Amount – Exemption NTD 12 million – Deductions) x Tax Rate %

The inheritance date (death day) is from January 23 2009 to May 11 2017(inclusive) applied to the single tax rate of 10%; The inheritance date (death day) is after May 12 2017 applies to the following tax rate:

Net Estate Amount (NTD)	Tax Rate(%)	Progressive Difference (NTD)
50,000,000 or less	10	0
50,000,001-100,000,000	15	2,500,000
100,000,001 and more	20	7,50,0000

(2) Gift Tax

The donor is generally the payer of the gift tax. The fair market value of the assets on the date of transfer is the taxable amount for gift tax purposes. The law allows an exemption of NTD2,200,000 per taxpayer. Gifts such as donations to the government, public schools, non-profit organizations, government-owned shares from public enterprises, religious groups, and charitable organizations are exempt from the gift tax.

Gift tax is imposed on taxable gifts at a rate of 10%, 15% and 20%. The term “taxable gifts” means the total amount of gifts made during the calendar year by the donor, less deductions and exemption.

The formula for calculating the gift tax is:

Gift Tax Payable = (Taxable Amount – Exemption NTD2,200,000 – Deductions) x Tax Rate %

The gift date is after May 12 2017 applies to the following calculation:

Net Gift Amount (NTD)	Tax Rate(%)	Progressive Difference (NTD)
25,000,000 or less	10	0
25,000,001-50,000,000	15	1,250,000
50,000,001a and more	20	3,750,0000