Tax Treaty Benefits Application

 

Taiwan has signed double tax agreements (DTA) with 34 countries (updated 2024 November) to prevent companies and individuals from being taxed by both jurisdictions. If a company operates out of a country that has a tax treaty with Taiwan, the DTA may provide relief from double taxation, depending on the particular service provided and the provisions of the DTA. The following withholding tax rates (in percent) apply to Taiwanese-source dividends, interest and royalties paid to non-residents where the income is not connected with a permanent establishment in Taiwan.

 

In order to apply for the benefits associated with a tax treaty, an entity in Taiwan may be required by the tax authority to submit a set of documents to the local district tax office for pre-approval. Our tax specialists help clients understand the requirements and submit appropriate applications to the tax office.

 

List of Tax Agreements