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.
Taiwan has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The VAT number checker still checks it against the national format, which catches transcription errors before they reach your accounting system.
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 https://www.taxid.dev/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('https://www.taxid.dev/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: