Taiwan VAT Rates 2026
Taiwan (台灣 (Táiwān)) levies Value Added Tax as 營業稅 (Business Tax / VAT). The standard rate is 5%, applied to most goods and services. Taiwan applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 5% | Most goods and services |
| Zero-rated | 0% | Exports, export-related services |
Registration and filing
| Registration threshold | All businesses register; small businesses under ~NT$200,000/month pay 1% gross business receipts tax instead |
| Tax authority | Ministry of Finance — National Taxation Bureau |
| Filing frequency | Bi-monthly returns (every two months) |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/TW endpoint to get Taiwan data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/TW
# No authentication required for rate lookups
# Response:
# { "country_code": "TW", "tax_type": "vat",
# "standard_rate": 5, "reduced_rates": [],
# "currency": "TWD", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Taiwan VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/TW').then(r => r.json());
// → { standard_rate: 5, reduced_rates: [],
// currency: 'TWD' }
applyRate(rates.standard_rate);About Taiwan VAT
Taiwan's 5% VAT (officially "business tax") is one of the lowest credit-invoice rates in the world and has not moved since 1986, anchored by the politically sensitive Government Uniform Invoice system — every receipt doubles as a lottery ticket in the famous bimonthly uniform-invoice draw that turns consumers into enforcement agents. Financial institutions pay gross-receipts business tax at separate rates instead. Foreign digital service providers above NT$480,000 in annual sales have registered and charged 5% since 2017.
VAT in Taiwan is administered by the Ministry of Finance — National Taxation Bureau.
Sources: PwC Worldwide Tax Summaries · Ministry of Finance, R.O.C. (accessed Jun 2026)
Rate history
- 1986VAT-type business tax introduced at 5% — among the world's lowest ever since
Frequently asked questions
What is the VAT rate in Taiwan in 2026?
5% — among the world's lowest — with exports zero-rated; small traders pay a 1% gross-receipts tax instead.
What is Taiwan's uniform invoice lottery?
Every official receipt carries a lottery number drawn bi-monthly with prizes up to NT$10 million — a 70-year-old scheme that makes consumers demand receipts and keeps sales declared.
Related concepts and guides: