Business Tax calculator for Taiwan
Add or remove Business Tax for Taiwan in TWD — preset with the current rates (5%).
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Business Tax rates in Taiwan (2026)
The standard rate of 5% applies to most goods and services. There is no reduced rate; certain supplies may be exempt or zero-rated. Locally, the tax is called 營業稅. Registration / small-business threshold: about NT$200,000 monthly sales (goods) / NT$100,000 (services).
Good to know
- Small businesses with low monthly sales (generally under NT$200,000 for goods or NT$100,000 for services) may be approved to skip GUIs and pay 1% business tax assessed by the tax office.
How it’s calculated
VAT is charged as a percentage of the net (pre-tax) price. To add it, multiply the net amount by the rate; to find the net amount inside a tax-inclusive price, divide the gross amount by 1 plus the rate.
A common mistake is to remove VAT by subtracting the rate from the gross price (e.g. 119 − 19% = 96.39). That is wrong — the correct net amount is 119 ÷ 1.19 = 100.
Gross = Net × (1 + rate ÷ 100)VAT = Net × rate ÷ 100Net = Gross ÷ (1 + rate ÷ 100)
Frequently asked questions
How do I add Business Tax to a price in Taiwan?
Multiply the net price by 1.05. For example, NT$100 plus 5% Business Tax is NT$100 × 1.05 = NT$105.
How do I remove Business Tax from a gross price in Taiwan?
Divide the gross price by 1.05: NT$105 ÷ 1.05 = NT$100. The Business Tax included is NT$5.
What Business Tax rates apply in Taiwan?
Taiwan uses a standard Business Tax rate of 5%.
Are these Business Tax rates for Taiwan up to date?
The rates were last reviewed in October 2026. Tax rates can change, so confirm with the tax authority before relying on them for filings.
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Results are estimates for general information only and are not tax, legal or financial advice.